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The Dutch market for meat substitutes has grown steadily, however, their market share is still low, and meat consumption in the Netherlands is not decreasing. For a transition towards a more plant-based diet, understanding consumer motives regarding meat substitutes is important. The purpose of this study was to explore what motives lay behind the appropriateness of the use of meat substitutes in different usage situations.

In total, 20 semi-structured in-depth interviews were performed to discover Dutch consumers’ associations with the terms “eating vegetarian” and “meat substitutes”, as well as motives regarding the situational appropriateness of meat substitutes.

The most mentioned motives for eating vegetarian were “environmental impact”, “health” and “animal welfare”, while meat substitutes were mainly eaten to replace meat in the meal. Most participants perceived vegetarian stir-fry pieces appropriate for almost all situations; the appropriateness of other meat substitutes was more situation-specific. The thematic content analysis yielded seven categories for the motives given for the (in)appropriateness of the four meat substitutes in six usage situations: “Functionality”, “Convenience”, “Properties”, “Preferences”, “Association with meat”, “Association with meals” and “Nutrition”. Mainly motives in the categories convenience and functionality (function of the meat substitute in a meal) were mentioned for all situations and other motives were situation-specific.

The focus in the development of plant-based foods is mostly on the product properties. The situational appropriateness and the underlying motives regarding meat substitutes have not yet been studied. This exploratory study suggests that these should be taken into consideration in the design of new meat substitutes.

This paper aims to explore controls within an inter-organisational relationship involving outsourced management accounting services from the contractor’s perspective.

Qualitative data from within the relationship are analysed in a legitimacy-theory framework, illustrating how controls within the relationship are intended to build the contractor’s legitimacy and what kinds of implications the controls have in relation to conflicts between interests inherent in the relationship.

The legitimacy perspective clarifies that while controls are aimed at ensuring efficiency for the client, they may also provide symbolic displays of the appropriateness of the contractor’s actions both at an inter-organisational level for the client and at an individual level for the contractor’s employees. While the contractor intends to build legitimacy with the client by demonstrating utility in the form of efficiency, the process also gives the client influence and allows the disposition in terms of shared values to be demonstrated. However, this process has some negative consequences for the contractor’s employees as it is insufficient for serving the boundary-spanning employees’ interests connected with the nature of their work. Hence, the same controls need to yield benefits and fair outcomes for employees. The controls simultaneously foster interconnections that contribute to permanence and formalise the outsourcing of complex services, thereby rendering such processes comprehensible and transferable to other settings, which can be seen to serve the contractor’s continuity interests.

The paper contributes to academic research by illustrating how controls within inter-organisational relationships not only steer boundary-spanners’ work to conform to a client’s needs but may also help to build legitimacy via symbolic properties in the presence of conflicting interests at both an inter-organisational and individual level. It specifically highlights the important role of boundary-spanners lower in the organisational structure, who both affect and are influenced by the intentions to build legitimacy with the client.

The hospitality industry in developed countries is under pressure due to labor shortages and it is likely more food and beverage operations will have to be automated in the future. This research investigates the public’s perceptions of the use of robots in food and beverage operations to learn about how the public perceives automation in food and beverage.

Data were collected from a survey disseminated online in 12 languages, resulting in a sample of 1,579 respondents. The data were analyzed using factor analysis and OLS regressions.

The data also reveal that generally positive attitudes toward the use of robots in tourism and hospitality is a strong indicator of positive attitudes toward the use of robots in an F&B setting. The data also illustrate that the public’s perception of appropriateness of the use of robots in F&B operations is positively related to robots’ perceived reliability, functionality and advantages compared to human employees.

The implications illustrate that the public seems to be generally accepting robots in food and beverage operations, even considering the public’s understanding and acceptance of the limitations of such technologies.

The research suggests that a critical element in terms of incorporating automation into future food and beverage operations is encouraging consumers to have generally positive attitudes toward the use of robots in hospitality and tourism industries.

This survey is based upon the data gathered in multiple countries to learn about how individuals perceive the use of robots in food and beverage operations, illustrating the attitudes that will assist or hinder the automation of this service industry.

This study aims to identify the gap between the requirements of the accreditation bodies and the widely used learning management systems (LMSs) in assessing the intended learning outcomes (ILOs). In addition, this study aims to introduce a framework, along with the evaluation of the functionality of the LMS, for measuring the ILO.

A qualitative method was deployed to examine the gap between the requirements of the accreditation standards and the LMS functionalities. The researchers collaborated to design a mechanism, develop a system architecture to measure the ILO in alignment with the accreditation standards and guide the development of the Moodle plugin. The appropriateness and effectiveness of the plugin were evaluated within the scope of assessment mapping and design. Focus group interviews were conducted to collect feedback from the instructors and program leaders regarding its implementation.

The results of this study indicate that there is no standardized mechanism to measure course and program ILO objectively, using the existing LMS. The implementation of the plugin shows the appropriateness and effectiveness of the system in generating ILO achievement reports, which was confirmed by the users.

This study proposed a framework and developed a system architecture for the objective measurement of the ILO through direct assessment. The plugin was tested to generate consistent reports during the measurement of course and program ILO. The plugin has been implemented across Gulf University’s program courses, ensuring appropriate reporting and continuous improvement.

Purpose – The purpose of this paper is to provide legal certainty in developing a special economic zone (SEZ) in order to build the national and regional economy. Besides that, an other purpose is to push the Central Government, the Provincial Government, the Regional Goverment, and the Management Institution to complete the infrastucture and also harmonize the policies and regulations regarding the SEZ in Indonesia, especially in Sei Mangkei.

Design/Methodology/Approach – The research method that authors used is the sociological legal research and the normative legal research which approach the economic development in social economic zone in Sei Mangkei, the issues that happened in reality, and they analyze the related regulation in SEZ.

Findings – The result thus obtained shows that legal certainty has not been realized completely which caused undevelopment of SEZ in Sei Mangkei. Besides the legal certainty factor, the unfinished infrastructure also caused the undevelopment, even though according to Act number 39 of 2009 regarding SEZ, an operated SEZ has fulfilled the needs and appropriateness of the infrastructure. In reality, Sei Mangkei SEZ, which has been operational, is not supported by the appropriateness of the infrastructure such as the port, train rail, hazardous waste material management facility, final disposal vessel, and also the issue of electricity and gas.

Practical Implications – This result can help Central Government or Provincial Government in establishing the regulations that can provide the legal certainty in developing the SEZ in Sei Mangkei.

Originality/Value – In addition to increasing the role of law in economic development understanding, this paper can be of legal and economic relevance.

This study aims to promote strategic maritime management as a new emerging discipline to foster research in strategic maritime issues.

An existing academic discipline maturity model is adapted by including four phases of dynamic evolutionary paths to evaluate the phase of maturity of a research discipline. The model is validated by means of two matured disciplines: strategic management and maritime economics.

It is found that the current research of strategic maritime management is at a phase of emergence of discipline and ready to move to the maturity phase. It is also found that the evolution of the path of strategic maritime management resembles the early evolution path of strategic management but lags 30 years behind. Future research directions of strategic maritime management can be referred to the research streams in the maturity phase of strategic management.

The adapted academic discipline maturity model brings in the longitudinal and dynamic perspectives of the evolution of an academic discipline, which helps maritime strategists identify gaps and opportunities and evaluate the appropriateness of applying a strategic management paradigm to a specific research topic.

The adapted academic discipline maturity model brings in the longitudinal and dynamic perspective of the evolution of an academic discipline, which helps maritime strategists define the gaps and opportunities in strategic maritime management research.

Social robots increasingly adopt service roles in the marketplace. While service research is beginning to unravel the implications for theory and practice, other scientific disciplines have amassed a wealth of empirical data of robots assuming such service roles. The purpose of this paper is to synthesize these findings from a role theory perspective with the aim of advancing role theory for human–robot service interaction (HRSI).

A systematic review of more than 10,000 articles revealed 149 empirical HRSI-related papers across scientific disciplines. The respective articles are analyzed employing qualitative content analysis through the lens of role theory.

This review develops an organizing structure of the HRSI literature across disciplines, delineates implications for role theory development in the age of social robots, and advances robotic role theory by providing an overarching framework and corresponding propositions. Finally, this review introduces avenues for future research.

This study pioneers a comprehensive review of empirical HRSI literature across disciplines adopting the lens of role theory. The study structures the body of HRSI literature, adapts traditional and derives novel propositions for role theory (i.e. robotic role theory), and delineates promising future research opportunities.

The purpose of this paper is to assess the appropriateness of the factors that contribute to building a better whistleblowing environment and culture within an organisation and provide guidelines on how to build a better whistleblowing environment within an organisation.

In total, 592 questionnaires were circulated to 148 accounting firms licensed to carry out statutory audits of public limited companies expecting responses from 4 stakeholders from each entity. Out of the 592 questionnaires, only 148 questionnaires were usable, representing a 25 per cent overall response rate.

It is recommended to encourage a proactive whistleblowing environment by encouraging whistleblowing culture among employees of the organisations. However, there is disagreement among the respondents for some of the selected components that contribute to building a better whistleblowing environment and culture within an organisation.

The findings of this study can be used by the management of the organisations to identify frail areas of whistleblowing initiatives within the organisation and take remedial actions rectify the issues. Authorities can use the findings of the study to implement or amend the existing rules and regulations to encourage whistleblowing.

This study in contrast to the existing studies on determinants of whistleblowing attributes, provides knowledge on developing components/guidelines to encourage whistleblowing attributes and culture.