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Libraries wishing to install a network of online terminals to serve a multi‐site library system may be interested in an alternative approach to that described previously by the Polytechnic of Central London (PCL). Like PCL, Liverpool Polytechnic has joined SWALCAP, although for cataloguing not circulation control, and was faced with the problem of providing online terminals in widely‐scattered sites (originally eight at Liverpool but now increased to nine, compared with six at PCL) located in several different telephone exchange areas. The conventional method of leasing British Telecom lines to connect the remote sites to the central processor was considered, but the estimated costs were too high. It was then realised that the Polytechnic's Computer Services Department already had a communications system to serve its multi‐site network of computing facilities and this system could be enhanced to support the library's terminals. Using this method reduced the capital cost by nearly £13,000 and the annual recurrent cost by nearly £5,000. Detailed cost breakdowns are given in Table 1 (a) and (b).

Liverpool Polytechnic Library has transferred its computerised cataloguing system from an in‐house computer to a commercial bureau. Although this involves expensive annual running costs, it has permitted substantial improvements in the system and the clearing of large backlogs of work which could not be processed before, while avoiding the need for any capital expenditure. The reasons for the transfer, the benefits it has brought and the problems involved are discussed. It provides an object lesson in the many factors other than the technical capabilities of the software which have a bearing on the choice, design and operation of a computerised system.

An investigation of 133 job advertisements for systems librarians in American Libraries in 1996‐1997 was conducted to examine the increasingly important role that systems librarians play in the ever‐changing information environment, and to identify the knowledge, skills and qualifications of systems librarians expected by employers in various types of libraries. The results show that although systems librarians in different types of libraries may play different roles and have different emphases in their duties, the responsibility and knowledge requirements for them are generally expanding. Systems librarians are not only technology experts but also managers and coordinators. Positions for systems librarians in most academic and public libraries require at least one year of work experience. Employers expect systems librarians to have a strong computer and network background. Over two‐thirds of the position in public and academic libraries and more than half of the openings in other libraries require MLIS/MLS degrees.

Many library and information workers — the majority, even — use technology in some way or other. Only a relatively small number, however, have come to regard IT management or library systems administration as a full‐time specialism. The terms used to designate these posts are many and varied, but perhaps the job title which has gained the widest usage is ‘systems librarian’. Chan (1987) defines systems librarians as ‘the people responsible for managing computerised library systems.’ However, it is possible to differentiate between staff for whom this is the principal responsibility and those who carry out the function of systems management as one task among many, and whose main duties are elsewhere. In practice there is often no clear dividing line, but for the purposes of this article the former category only will be considered to be systems librarians. The latter group, in so far as they are discussed at all, will be referred to as ‘system administrators’ or ‘system managers’.

This paper aims to examine the effect of corporate integrity and external assurance on Sustainability Reporting Quality (SRQ) of Malaysian public listed companies.

The study uses a longitudinal sample of 2,463 firm-year observations of non-financial firms listed on the main board of Bursa Malaysia from 2015 to 2019. The study employed panel regression that is, Fixed Effect (FE) Robust Standard Error estimation technique to test its hypotheses.

The panel regression results reveal that corporate integrity and external assurance positively and significantly influence the quality of sustainability reporting. Though the positive association shows an improvement in the SRQ of the sampled firms, it needs an improvement as the disclosure is more general and qualitative than quantitative. The present improvement in SRQ might result from some regulatory changes like the Sustainability Practice Note 9 Updates of Bursa Malaysia 2017 and the Revised MCCG Principle A to C within the same period.

The study adopts a purely quantitative approach and call for a qualitative investigation in the area in the future.

The study has policy implication for the government and regulators to strengthen compliance with the sustainability reporting guide and the Practice Note 9 Updates. It also has implication for corporate integrity and external assurance for companies, to enhance SRQ and achieve sustainable development.

The study bridged literature gaps by offering new insights and empirical evidence on the role of corporate integrity in SRQ, which has received no empirical attention in the Malaysian context.

Looks at consumer research in Greater China including Mainland China, Hong Kong and Taiwan. Maps out the contributions within this area and guides future research. Examines the state of the art over the 1979‐97 period, with particular emphasis on the topics that have been researched, the extent of the theory development in the field and the methodologies used in conducting research. Uses content analysis to review 75 relevant articles. Suggests that, while a considerable breadth of topics have been researched, there remains much to be done, there is further room for theoretical development in Chinese consumer behaviour studies; and the methodologies used need improvement and further refinement.

We examine the citations from four international business (IB) journals over 2000‐2004 to show the areas, the journals, and the institutions that impact IB research. The leading works that influence IB research are primarily management journals, scholarly books, and IB journals. IB research is published in non‐IB journals, as well and this has influenced the recent research in IB journals. U.S. and non‐U.S. academic institutions and non‐academic organizations are among the top 100 institutions that impact IB research, indicating that this research is a truly global endeavor. Finally, recent IB research is influenced more by recent published research than by past research. Scholarly books have become less influential, while the economics, finance, and marketing journals show no change in the influence on IB research over time.

The study aims at reviewing a synthesis of disclosure, transparency, and International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Prior research overwhelmingly supports that the IFRS adoption or effective implementation of IFRS will enhance high-quality financial reporting, transparency, enhance the country’s investment environment, and foreign direct investment (FDI) (Dayanandan, Donker, Ivanof, & Karahan, 2016; Gláserová, 2013; Muniandy & Ali, 2012). However, some researchers provide conflicting evidence that developing countries implementing IFRS are probably not going to encounter higher FDI inflows (Gheorghe, 2009; Lasmin, 2012). It has also been argued that the IFRS adoption decreases the management earnings in countries with high levels of financial disclosure. In general, the study indicates that the adoption of IFRS has improved the financial reporting quality. The common law countries have strong rules to protect investors, strict legal enforcement, and high levels of transparency of financial information. From the extensive structured review of literature using the Scopus database tool, the study reviewed 105 articles, and in particular, the topic-related 94 articles were analysed. All 94 articles were retrieved from a range of 59 journals. Most of the articles (77 of 94) were published 2010–2018. The top five journals based on the citations are Journal of Accounting Research (187 citations), Abacus (125 citations), European Accounting Review (107 citations), Journal of Accounting and Economics (78 citations), and Accounting and Business Research (66 citations). The most-cited authors are Daske, Hail, Leuz, and Verdi (2013); Daske and Gebhardt (2006); and Brüggemann, Hitz, and Sellhorn (2013). Surprisingly, 65 of 94 articles did not utilise the theory. In particular, four theories have been used frequently: agency theory (15), economic theory (5), signalling theory (2), and accounting theory (2). The study calls for future research on the theoretical implications and policy-related research on disclosure and transparency which may inform the local and international standard setters.