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In many countries, schools move toward healthier canteen assortments by limiting the supply of unhealthy foods. The question arises whether this gives any undesirable side effects with students (e.g. compensation in purchases from school to outside retailers, reactance) and how to handle these so that operating school canteens remains financially viable. The purpose of this paper is to identify perspectives toward healthy school food assortments held by vocational education students and professionals within secondary and vocational schools with responsibility for school food policy (e.g. school canteen workers, teachers, school directors) in the Netherlands.

Four focus groups were conducted with students at a vocational school (n=25 in total). A semi-structured interview guide was used to conduct discussions. The interview guide also included three school canteen scenario’s (A: 100 percent healthy food, B: 50 percent healthy/50 percent unhealthy foods and C: 100 percent unhealthy food) and a set of nine intervention strategies. A brief survey included questions on the same three scenario’s and nine intervention strategies. A web-based survey was conducted among 68 professionals responsible for school food policy and included their evaluation of the same canteen scenarios and interventions. Survey data were analyzed using descriptive statistics and content analysis. Content analysis was done on the qualitative data.

School food professionals were highly supportive of Scenario A (100 percent healthy food), as this formed a better fit with their policies and was believed to stronger encourage healthy eating. They did worry about financial feasibility given lower affordability and student reluctance to accept the assortment. Students were less in favor of Scenario A. Students discussed getting value for money and remaining freedom to make unhealthy choices. The authors discuss implications for policy makers who aim to implement measures to improve young people’s eating habits.

This study contributes to the literature on creating healthier school food environments. This study uniquely examines a healthier school canteen from a viability perspective, including the views of students as primary customers. Given the need to progressively increase the number of foods complying to dietary guidelines in canteen assortments, this study provides insights into how and why assortment changes best can be implemented.

This study aims to identify knowledge-related tensions in remote work in higher education institutions during the COVID-19 pandemic and increase understanding of how such tensions can be managed.

The research was conducted as an inductive, qualitative study in the field of higher education in Finland. The data were collected using semi-structured interviews of 34 managers in two higher education institutions and analyzed using an inductive and interpretive analysis method.

The findings demonstrate that the knowledge-related challenges and opportunities during the remote work period of the COVID-19 pandemic in Finnish higher education institutions can be conceptualized as tensions involved in knowledge codification, knowledge silos and creating new knowledge. The study contributes to research by presenting a framework for managing knowledge-related tensions in remote work arrangements to benefit remote and hybrid work in knowledge-intensive organizations.

This paper increases the understanding of the tensions in remote work arrangements; the results can help managers understand the challenges and opportunities of remote knowledge work concerning their organization and thereby assist them in management and decision-making in complex operational environments.

This study adopted the little-used perspective of tensions to examine knowledge management issues. By examining the various affordances that remote work may allow for knowledge-intensive work and higher education institutions, the study contributes to a deepened understanding of knowledge work in remote contexts, the related tensions and their management.

Academic interest in role changes of management accountants (MAs) has increased during the past two decades. Role changes imply identity reconstructions as they do not only require an external legitimacy, but professionals have to internalize a new role script. Thus, this paper aims to contribute to a comprehensive understanding of the ongoing changes concerning MAs by providing an identity perspective.

This paper systematically reviews the literature on the changing role of MAs from an identity perspective, based on a conclusive sample of 64 articles.

This review identified several external factors such as professional associations and educational institutions as well as organizational and individual factors that impact MAs’ identity and act as change drivers. MAs’ identity is linked with their image in the public and within the organization and is challenged by increasing demands, conflicting expectations and technological progress. Hence, the literature sample illustrates a fragmented and contradictory picture regarding the changes of MAs’ identities and roles and displays that the idea of a simple movement from one identity to another is misleading. Furthermore, the identity perspective offers new issues for management accounting research, practice and education such as nested identity, multiple or desired identities.

To the best of the authors’ knowledge, this study is the first to review the literature of MAs’ changing identities and roles from an identity perspective. This perspective enables a novel focus on internal views, perceptions and internalized meanings of MAs connected with their role instead of exclusively debating changed external behavior expectations.

This paper aims to present a model to survey if effective destination management can manage (unsustainable) overtourism from the perspective of residents’ quality of life (QOL).

A constructivist approach, based on factors taken from conceptual overtourism model (Mihalic, 2020), was used to propose an overtourism QOL management model. Relationships among the factors were analysed with a path analyses model with two second-order latent factors. The model was tested in a real setting, the city of Ljubljana.

The proposed theoretical model is comprised of five factors: positive tourism impacts, negative tourism impacts, irritation with overtourism, residents’ QOL and destination management. Empirical tests confirmed the model. Positive tourism impacts positively affected residents’ QOL via destination management. Negative tourism impacts created overtourism-based resident irritation and negatively impacted their QOL.

The model was limited to one group of sustainable tourism stakeholders: residents of a destination. The sustainability performance of tourism was only assessed based on residents’ QOL.

The proposed model adds to the conceptual knowledge of tourism and may be useful for (sustainable) destination managers to monitor the existence and causes of overtourism and may help to focus efforts to manage the causes of overtourism irritation and improve residents’ QOL.

Overtourism is a concern for residents of tourism destinations who become irritated by unsustainable tourism impacts on community resources and their QOL. The suggested model is the first to address destination management’s ability to manage unsustainable overtourism.

本文采用建构主义的方法, 基于概念性的过度旅游模型（Mihalic, 2020年）中的因素, 提出了过度旅游中居民生活质量（QOL）管理模型。这些因子之间的关系是通过对包含两个二阶潜在因子的模型的路径分析得到的。该模型在卢布尔雅那市的真实情况中进行了测试。

本文提出了这样一个模型, 从居民的生活质量（QOL）角度出发, 调查有效的目的地管理是否可以管理（不可持续的）过度旅游。

理论模型由五部分组成：正面的旅游影响, 负面的旅游影响, 过度旅游带来的恼怒, 居民的生活质量和目的地管理。实证检验证实了该模型。积极的旅游业通过目的地管理对居民的生活质量产生了积极影响。负面的旅游影响造成了基于过度旅游的居民恼怒情绪, 并对其生活质量产生了负面影响。

该模型仅基于一个可持续的旅游业利益相关者：目的地居民。旅游业的可持续发展绩效仅根据居民的生活质量来评估。

社会和实际意义： 提出的模型增加了旅游的概念性知识, 并且可能有助于（可持续）目的地管理者监督过度旅游的存在和原因, 并且集中精力管理过度旅游引起的居民恼怒情绪, 并改善居民的生活质量。

对于旅游目的地的居民来说, 过度旅游是一个令人担忧的问题, 他们因不可持续的旅游业对社区资源及其生活质量的影响而感到不快。本模型是第一个解决目的地管理机构管理不可持续的过度旅游的能力的模型。

Para proponer un modelo de gestión del sobreturismo QOL, se utilizó un enfoque constructivista, basado en factores tomados del modelo conceptual de sobreturismo (Mihalic, 2020). Las relaciones entre los factores se analizaron con un modelo de análisis de rutas con dos factores latentes de segundo orden. El modelo se probó en un escenario real, la ciudad de Ljubljana.

En este documento se presenta un modelo para estudiar si una gestión eficaz del destino puede gestionar el exceso de turismo (insostenible) desde la perspectiva de la calidad de vida de los residentes (QOL).

El modelo teórico propuesto comprende cinco factores: impactos positivos del turismo, impactos negativos del turismo, irritación por el exceso de turismo, calidad de vida de los residentes y gestión del destino. Las pruebas empíricas confirmaron el modelo. Los impactos positivos del turismo afectaron positivamente la calidad de vida de los residentes a través de la gestión del destino. Los impactos negativos del turismo crearon una irritación de los residentes basada en el exceso de turismo y tuvieron un impacto negativo en su calidad de vida.

El modelo se limitaba a un grupo de interesados en el turismo sostenible: los residentes de un destino. El desempeño de la sostenibilidad del turismo sólo se evaluó en base a la calidad de vida de los residentes.

Implicaciones sociales y prácticas: El modelo propuesto contribuye al conocimiento conceptual del turismo y puede ser útil para que los gestores de destinos (sostenibles) vigilen la existencia y las causas del exceso de turismo y pueda ayudar a centrar los esfuerzos en la gestión de las causas de la irritación del exceso de turismo y mejorar la calidad de vida de los residentes.

El exceso de turismo es una preocupación para los residentes de los destinos turísticos que se irritan por los impactos insostenibles del turismo en los recursos de la comunidad y su QOL. El modelo sugerido es el primero que aborda la capacidad de la gestión del destino para gestionar el sobreturismo insostenible.

Long sales periods (i.e. Christmas time, Black Friday, etc.) and the risk of contagion while shopping (i.e. during pandemics like COVID-19) showed the extent to which crowded shopping environments have negative effects on consumers’ behavior. Hence, using terror management theory (TMT) and stimulus–organism–response (S–O–R) approach, the authors aims to develop a new model to investigate the effect of crowd-checking technology on shopping anxiety, the perceived value of shopping experience and willingness to pay.

Using a cross-sectional research design and with a help of an independent research company, the authors collected 1,000 valid responses from individuals residing in the UK.

Results showed that crowd-checking technology cues reduce shopping anxiety, improve value perceptions and increase willingness to pay. In addition, the efficacy of technology in reducing shopping anxiety is moderated by customers’ shopping orientation.

To the best of the authors’ knowledge, this research is the first one investigating crowd monitoring systems used at the initial stage of consumers’ journey to show the number of consumers in-store in real-time. It contributes to the literature on technology applications in retailing by providing evidence that technology cues reduce shopping anxiety, which in turn enhances customer-perceived value from the shopping experience and increases the willingness to pay in stores with embedded crowd-checker technology. The study also extends the application of TMT in a new context.

Los largos periodos de rebajas (ej. Navidades, Black Friday, etc.) y el riesgo de contagio durante las compras (ej. durante pandemias como la COVID-19) mostraron hasta qué punto los entornos de compras abarrotados tienen efectos negativos en el comportamiento de los consumidores. Utilizando la Teoría de la Gestión del Terror (TMT) y el enfoque Estímulo-Organismo-Respuesta (S-O-R), desarrollamos un nuevo modelo para investigar el efecto de la tecnología de control de multitudes sobre la ansiedad en las compras, el valor percibido de la experiencia de compra y la disposición a pagar.

Utilizando un diseño de investigación transversal y con la ayuda de una empresa de investigación independiente, recogimos 1.000 respuestas válidas de personas residentes en el Reino Unido.

Los resultados mostraron que las señales de la tecnología de comprobación de multitudes reducen la ansiedad en las compras, mejoran la percepción del valor y aumentan la disposición a pagar. Además, la eficacia de la tecnología en la reducción de la ansiedad de compra está moderada por la orientación de compra de los clientes.

Esta investigación es la primera que estudia los sistemas de seguimiento de multitudes utilizados en la fase inicial del viaje de los consumidores para mostrar el número de consumidores en la tienda en tiempo real. Contribuye a la literatura sobre aplicaciones tecnológicas en el comercio minorista aportando pruebas de que las señales tecnológicas reducen la ansiedad de compra, lo que a su vez mejora el valor percibido por el cliente de la experiencia de compra y aumenta la disposición a pagar en tiendas con tecnología de control de multitudes integrada. El estudio también amplía la aplicación de la Teoría de la Gestión del Terror en un nuevo contexto.

漫长的销售期（即圣诞节时间、黑色星期五等）和购物时的传染风险（即在COVID-19等大流行病期间）显示了拥挤的购物环境对消费者行为的负面影响程度。 因此, 利用恐怖管理理论（TMT）和刺激-组织-反应（S-O-R）方法, 我们建立了一个新的模型来研究人群检查技术对购物焦虑、购物体验的感知价值和支付意愿的影响。

在一家独立研究公司的帮助下, 我们采用横断面研究设计, 从居住在英国的个人中收集了1000份有效的答复。

结果显示, 人群检查技术提示减少了购物焦虑, 改善了价值认知, 并提高了支付意愿。此外, 技术在减少购物焦虑方面的功效受到顾客购物取向的调节。

这项研究是第一个调查在消费者旅程的初始阶段使用的人群监测系统, 以实时显示店内消费者的数量。它为零售业技术应用的文献做出了贡献, 提供了技术线索减少购物焦虑的证据, 这反过来又提高了顾客从购物体验中感知到的价值, 并增加了在有嵌入式人群检查器技术的商店中的支付意愿。该研究还扩展了恐怖管理理论在新环境中的应用。