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Outsourcing of accounting increasingly attracts research interest, but research concerning the impact of the benefits of outsourcing on firm capabilities and performance across firms remains limited. This paper aims to reveal the unobservable latent classes of firms that outsource their accounting functions by testing a research model concerning the topic.

The authors build on accounting outsourcing research and adapt a research model from the literature on business services outsourcing. The authors analyze the data from 261 small and medium-sized enterprises in Europe using finite mixture structural equation modeling (FMSEM) and additional methods.

The authors reveal three latent classes with different research models. Thriving outsourcers (N = 103) have a positive attitude toward accounting outsourcing and associate competitive capabilities with mediating the relationship from outsourcing benefits to firm performance. Annoyed outsourcers (N = 143) are dissatisfied with their accounting service provider and only associate outsourcing benefits with competitive capabilities. Convenient outsourcers (N = 15) feel comfortable with their current accounting service provider and associate outsourcing benefits with neither capabilities nor with firm performance.

The study initiates the discussion about the unobservable heterogeneity among accounting outsourcers. The study introduces the use of the FMSEM method in accounting outsourcing research.

The study offers novel insights concerning accounting outsourcers and proposes original explanations for their outsourcing decisions that would help both the outsourcers and accounting service providers.

The study might be the first to categorize accounting outsourcers using FMSEM.

The purpose of this paper is to investigate the impact of logistics value-adding services and perceived service quality on brand equity among B2B customers of a brewery company.

A theoretical model is developed and tested using survey data from 173 hotel, restaurant and catering (HoReCa) industry customers of a brewery company in Finland.

Value-adding services play an important role in building the brewery company’s brand equity through perceived service quality. Besides a direct impact on overall service quality, an indirect impact is detected through the operational dimension of service quality in logistics.

A broader data set would be needed to generalize the findings also beyond the brewery business and the HoReCa industry customers in Finland.

To increase brand equity, value-adding services like logistics can play an important role for B2B customers. This study is important for practitioners and academics, as there has been little quantitative research available regarding value-adding services in the context of service quality and brand equity research.

This paper combines logistics as value-adding service to customers’ willingness to pay extra profits to cooperate with service producer.

This study aims to explicate the behavioral factors that determine willingness to share personal health data for secondary uses.

A theoretical model is developed and tested with structural equation modeling using survey data from Finland.

It is shown that attitude toward information sharing is the strongest factor contributing to the willingness to share personal health information (PHI). Trust and control serve as mediating factors between the attitude and willingness to share PHI.

The measures of the model need further refinement to cover the various aspects of the behavioral concepts.

The model provides useful insights into the factors that affect the willingness for information sharing in health care and in other areas where personal information is distributed.

Sharing of PHI for secondary purposes can offer social benefits through improvements in health-care performance.

A broad-scale empirical data gives a unique view of attitudes toward sharing of PHI in one national setting.

The study aims to investigate the psychological mechanism that motivates consumers to pay more for a preferred brand that reflects their actual or ideal self-concept, by examining the shift in attention between consumer’s present, future, and past moments.

First, in a survey setting, the study identifies the relationship between temporal focus and self-congruence. Subsequently, we conduct three experiments to capture the effects of temporal focus on brand preference and willingness to pay (WTP). In these experiments, we manipulate consumers’ self-congruence and temporal focus.

The findings show that consumers with a present focus (distant future and distant past foci) tend to evaluate a brand more preferably when the brand serves to reflect their actual (ideal) selves. However, in the absence of present focus consumers’ WTP is more for a brand that reflects their ideal selves.

The study does not have an actual measure on consumers’ WTP; instead we use single-item measure.

This study sheds new light on branding strategy. The results suggest that authentic and aspirational branding strategies are relevant to publicly consumed products. Brand managers could incorporate consumers’ temporal focus into branding strategy that could significantly influence consumer preference and WTP for their brands.

This study expands our understanding of brand usage imagery congruity by showing that temporal focus is an important determinant of self-congruence. In this regard, this study empirically investigates the relationship of temporal focus, self-congruence, brand preference, and WTP. It further reveals that mere brand preference does not necessarily lead consumers to pay more for symbolic brands.

The purpose of this study is to describe latent classes explaining the innovation logic in the Finnish construction companies. Innovativeness is a driver of competitive performance and vital to the long-term success of any organisation and company.

Using finite mixture structural equation modelling (FMSEM), the authors have classified innovation logic into latent classes. The method analyses and recognises classes for companies that have similar logic in innovation activities based on the collected data.

Through FMSEM analysis, the authors have identified three latent classes that explain the innovation logic in the Finnish construction companies – LC1: the internal innovators; LC2: the non-innovation-oriented introverts; and LC3: the innovation-oriented extroverts. These three latent classes clearly capture the perceptions within the industry as well as the different characteristics and variables.

The presented latent classes explain innovation logic but is limited to analysing Finnish companies. Also, the research is quantitative by nature and does not increase the understanding in the same manner as qualitative research might capture on more specific aspects.

This paper presents starting points for construction industry companies to intensify innovation activities. It may also indicate more fundamental changes for the structure of construction industry organisations, especially by enabling innovation friendly culture.

This study describes innovation logic in Finnish construction companies through three models (LC1–LC3) by using quantitative data analysed with the FMSEM method. The fundamental innovation challenges in the Finnish construction companies are clarified via the identified latent classes.

The aim of this research is to reveal the security‐related outsourcing strategies of the public sector and the military and the relevant logistics outcomes by examining buying tactics.

A tentative model was devised from theoretical literature of how buyers use their negotiating power and relationships to achieve improved service quality and/or unit‐cost reductions. The model was tested using survey data from 149 respondents from the Finnish Defence Forces, and the public sector and industrial firms in Finland via structural equation modelling analysis.

Contrary to the approach of classic economics, where negotiating power correlates with direct costs, the findings indicate that negotiating power and relationships do not affect direct costs in the public sector and military contexts, but rather that negotiating power and relationships correlate with an improved service level, which consequently decreases the indirect logistics costs.

By focusing on improvement in services in terms of their logistics service purchasing, the buyers reveal that their outsourcing strategy involves vertical outsourcing. The data are collected from one country, which may cause bias. Further studies would be required to test this research proposal in other countries.

To obtain cost reductions, buyers of logistics services could learn from the public sector and the military on how to use negotiating power and relationships to obtain better service instead of short‐term cost reductions, as better service correlates with reduced costs in the long run.

This study is important to practitioners as well as academics since there is little quantitative research available regarding strategic outsourcing modes and outcomes of adopting different modes.

The purpose of this paper is to apply theory and techniques from the services and marketing literature to a supply-chain context consisting of a shipper or seller, a customer or buyer and a third-party logistics service provider (3PL) to investigate corporate brand equity resulting from service quality, customer satisfaction and customer loyalty towards the 3PL.

A conceptual model was developed from the literature and tested with Finnish industrial firms using an online survey. Data were analysed using structural equation modelling to examine relationships among the four constructs.

Hypothesised relationships among the four constructs in the conceptual model were supported; however, the relationship between loyalty and corporate brand equity was weak.

This investigatory research is based on a one-country sample making transferability and generalisability to other countries difficult.

The findings of this research should enable 3PL managers to determine those service offerings most important to shippers and customers, develop a service package using such offerings to satisfy their needs and thus build loyalty and corporate brand equity with both.

This paper adds to our knowledge of these constructs in a supply-chain context, particularly for 3PLs, and provides an interdisciplinary approach to research in the supply-chain domain.

The purpose of this paper is to report on a study of a shipper's dilemma as a customer. Shippers desire both lower costs and good service levels, and this dilemma may lead in the long run to a trade‐off consideration between staying loyal to existing service providers and seeking cost reductions from competing providers.

A model was devised from the literature exploring how a shipper's propensity to switch logistics service providers may be affected by perceptions of service elements and logistics cost reductions. The model was tested with survey data from 235 Finnish industrial firms and analysed using structural equation modelling.

Findings indicate that in the short‐run trade‐offs do not exist, but there may be a propensity to trade‐off in the long run. Further, quality of service is a more important factor for customers than participating in tight price competition.

The data were collected from one country and further studies are required to test these research propositions in other countries and contexts.

Logistics service providers should concentrate more on service quality and refrain from tight price competition to gain and reinforce customer loyalty. Further, shippers should also adopt a long perspective regarding strategy and refrain from short‐run, cost reduction seeking behaviour.

This study integrates several factors as drivers of outsourcing relationship continuity and/or change and presents a fresh collection of data for analysis.

The purpose of this paper is to investigate how perceived service quality influences both a shipper's satisfaction and subsequent loyalty in third‐party logistics outsourcing relationships.

Critical service dimensions are identified and their impact on satisfaction and loyalty are developed into a theoretical model, which in turn is examined empirically using structural equation modelling from a survey of 235 industrial companies in Finland.

The results support the satisfaction‐loyalty model in a logistics outsourcing context confirming that service perceptions influence loyalty through a shipper's overall satisfaction with the service provider.

The empirical study is limited to Finland and data were collected before the financial crisis of 2008‐2009 which affected the economy and this industrial sector. The theoretical constructs and model also need to be validated and tested further across a wider empirical context.

Logistics service providers recognise the importance of service quality in outsourcing relationships. However, while the continuity of the current relationship is supported by good service quality, the efforts to extend the scope of the outsourcing arrangement need to be examined on a different basis.

The paper is one of the first to investigate and confirm the service‐satisfaction‐loyalty paradigm in a logistics outsourcing context.