Purpose: This research studies how the security-related outsourcing strategies and negotiation power of the public sector and the military and the relevant logistics service providers influence for indirect logistics costs. Design/methodology/approach: A tentative model was devised from...

Purpose: 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...