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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.

This study aims to increase the understanding of the emergence of a values-based (VB) premium private label (PL) brand reputation within a multiple-tier PL brand portfolio in retailing.

By building on the research on PLs, brand image, brand reputation and consumer values, this study creates a conceptual foundation for the emergence of VB PL brand reputation within a multiple-tier brand portfolio among consumers and examines the emergence of such reputation empirically using interpretive exploratory qualitative laddering interviews in the context of fast-moving consumer goods.

The findings of this study illustrate that the VB reputations of the premium PL product brand and the PL brand store intertwine, ultimately relating to two terminal values: pleasure and doing good. These reputations differ remarkably from the VB reputations of the economy PL brand and the umbrella brand of the retail chain (not doing good and financial security).

This study explains the emergence of VB brand reputation within a multiple-tier brand portfolio and introduces the use of the laddering technique in such research.

This study reminds brand managers to carefully design the relevant brand strategy for brands and their relationships under a brand umbrella.

Although much is known about PL brands and brand reputation, to the best of the authors’ knowledge, this study might be the first to increase the understanding of how a VB premium PL brand reputation emerges and accumulates from brand images within a multiple-tier brand portfolio.

The purpose of the paper is twofold: first, to examine how managers and employees in start‐ups understand and define a corporate brand; and second, to reveal how corporate brand co‐creation with different stakeholders is executed in companies in their start‐up phase.

The data are gathered via a multiple case study from the managers and employees of three start‐ups that operate in the software business.

Corporate brand has both internal and external aspects. Corporate brand co‐creation is a process that begins with the stakeholders inventing the corporate name before the company is established, and continues at the start‐up phase by developing the new corporate name, updating the logo and communications material, and developing the product and business. The events and stakeholders in each of the above mentioned sub‐processes are also revealed.

The small number of interviews from a specific context limits the statistical generalisability of the results. Only a corporate viewpoint is taken, which may not offer a profound understanding of the process.

Managers need to recognise the stakeholders that could help the company, and how they could possibly help, both before and after establishing the company. The stakeholders may offer ideas and viewpoints that the entrepreneur could not invent alone, and which could, as their best, improve the whole business.

To the best knowledge of the author this is one of the rare studies that examines corporate branding in start‐ups and perhaps the first study to examine them from a corporate brand co‐creation viewpoint.

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 describe company renaming as a process among small firms, including the events and actors in and the reasons for company renaming.

The study presents an interpretative narrative process research approach. The empirical part is conducted as an instrumental multiple case study of six cases.

Company renaming is a long-lasting, complex, iterative and management-centric process among small firms. The process consists of six main events that are conducted more or less simultaneously but which need to be further divided into sub-events in order to reveal their order. The reasons for renaming are that the current company name is difficult to use or it is less known than the name of the company's well-known product among stakeholders.

The existing research on branding from the viewpoint of organisational change has been scarce. The study suggests that also other reasons than change in the organisation or in its environment may cause corporate rebranding. The empirical data from a specific contest, the B2B software industry, may limit the statistical generalizability of the results.

For small business managers, the study suggests actively involving stakeholders to the process. The new name can be developed cheaply, but the process can be long. For ensuring a shorter process, costs need to be accepted.

The use of interpretative narrative process research approach and an instrumental multiple case study provide methodological contributions to the field of corporate rebranding.

The purpose of this paper is to develop the lifecycle and teleology process theory illustrations by uniting processes and their outcomes based on their being bounded in time.

The study combines objective and subjective ontological approaches to organisational development and change processes. The narrative data of corporate rebranding among small B2B companies were gathered through a multiple case study and analysed in relation to flow of time. The illustrations of teleology and lifecycle process theory are modified based on empirical data.

The underlying logic of the lifecycle and teleology illustrations is found to be the same. The historical processes follow the logic of the lifecycle processes and emphasise the outcomes; the lifecycle process theory illustration is modified by adding outcomes. The current processes are in line with the literal description of the teleology. Teleology processes are illustrated using double-headed arrows between all processes.

Employing the objective and subjective ontological view in the same study might be questioned. The modifications to the process theory illustrations are only one view on the issue and the study does not take a stand on how the imagined future processes might be described.

The study helps researchers and managers better understand the lifecycle and teleology process theory and the role of outcomes in process research. The study should encourage researchers and managers to incorporate the role of process outcomes into their future (business) planning more efficiently, and combine different ontological views.

The study is a rare attempt to develop process theory illustrations.

The customer experience (CX) in the field of tourism and hospitality has captured new heights. The study aims to understand how CX has been studied in the tourism and hospitality field history using bibliometric analysis. A total of 188 research articles in the Web of Science (WoS) database were selected for bibliometric analysis using VOSviewer from 2008 to 2021. The citation analysis highlighted the most influential journals published in CX within the tourism and hospitality field. Bibliographic coupling along with content analysis helps to categorize intellectual structure in six clusters: (1) Customer experience in the physical environment, (2) Technology-oriented customer experience, (3) Customer experience as driver of well-being, (4) Emotional value in the consumption experience, (5) Behavioral intentions-oriented customer experience, and (6) Total customer experience. Even though bibliometric analysis has gained attraction in business research and growing trends of the experience economy, CX within the tourism and hospitality field was not yet explored comprehensively. The current study was an effort to fill this gap by examining how customer experience in the tourism and hospitality context has been evolved historically. Theoretical, social, and practical implications are presented to establish future research directions.