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As the market competition becomes increasingly intensive and the profit from traditional voice services margins gradually decline, 3G telecom operators must provide various value‐added services to enhance the ARPU (average revenue per user). The purpose of this paper is to recognize the factors infecting the adoption of 3G value‐added services.

The TAM (technology acceptance model) was used as the foundation to further understand consumer's behavioral intention to use 3G value‐added services. Structural equation modelling (SEM) was used to develop a conceptual model of customer adoption and nine important factors were proposed. The authors conducted a questionnaire investigation, using a large sample, in the Chinese 3G value‐added service market. SPSS and AMOS were applied to analyze the survey data.

The empirical findings are: security and social influence are two of the most important factors in 3G market; 3G value‐added services must be perceived as enjoyment and useful; using context should be friendly and compatible; and in a whole view, the influence from gender, ease of use and need for unique to adoption intention is not significant, but to separate as two models, the difference is huge – the female group considers more about price and usefulness, while the male group thinks about enjoyment and compatibility.

The sample of this study is limited at the range of empirical data; the development of 3G technology has not yet been perfected in China and this study fails to include all of the 3G value‐added services, some of which are still in the exploratory phase of development. At the same time, the cities in this study cannot be said to represent the present stage of the whole of China.

The paper develops a conceptual structural equation model on the area of 3G value‐added services in China. The findings in the paper would help 3G providers to improve their services.

By distinguishing between core business service and value-added service in mobile payment applications, this paper aims to incorporate point mechanisms (point rewarding and point exchanging) into these two separated roles of services to understand user loyalty formation. Specifically, this study aims to examine the mediating role of need satisfaction and perceived value in the relationships between point mechanisms and user loyalty.

Drawing upon self-determination theory and perceived value lens, this study develops a theoretical model that examines the mediation effects of multiple psychological outcomes on the relationships between point mechanisms (point rewarding and point exchanging) and user loyalty in the context of mobile payment. Data were collected from 731 users of a leading mobile payment application in China through an online survey. Structural equation modeling was used to analyze the hypothesized relationships.

Empirical results suggest that point rewarding enhances users’ need satisfaction of core service, whereas point exchanging increases users' perceived value of additional value-added service. Results also reveal that need satisfaction and perceived value mediate the relationships between point mechanisms (i.e. point rewarding and point exchanging) and user loyalty. In sum, the findings enhance our understanding of user loyalty formation from a dual channeling perspective.

This study informs the managers of mobile payment applications on how to build user loyalty by enhancing users' experience of core business service and value-added service through point mechanism implementation.

This study highlights the importance of both core business service and value-added service in mobile payment applications and provides new insights into the effects of point mechanisms on user loyalty by considering different service routes. Additionally, this study uncovers the mediation mechanisms of users' need satisfaction of core service and users' perceived value of additional value-added service on the two service routes, which further enrich our understanding regarding the user loyalty formation of mobile payment applications.

The purpose of this study is to propose a framework for the evaluation of the perceived value internal audit functions add to their organisations. The framework is based on service quality measurement principles, specifically SERVPERF, which is applied to internal auditing.

Insights obtained from the literature on internal auditing and service quality disciplines were synthesised to identify and structure value-adding attributes of internal auditing. A thematic analysis of published profiles (by Protiviti) of various organisations’ internal audit functions were analysed and evaluated against those attributes identified in the literature to formulate an evaluation framework based on service quality measurement principles.

The identified value-adding attributes were categorised according to the dimensions of the SERVPERF service quality measurement instrument to formulate a framework for evaluation of the value added by internal audit functions. It was found that the SERVPERF dimensions appear to be relevant to internal auditing. The SERVPERF instrument was therefore adapted to evaluate the value added by internal auditing as a service.

This paper contributes to both the theory and practice of internal auditing by proposing formal dimensions of a value-adding internal audit service which can then serve as a reference point from which to evaluate the value added to an organisation. The framework can serve as a starting point for internal audit functions to develop their service offering and/or form the foundation of stakeholder satisfaction surveys.

The study contributes to the literature by applying service quality principles to internal auditing. A holistic framework that can be used for the evaluation of the value added by internal audit functions based on stakeholder perceptions is proposed. The framework juxtaposes attributes of value-adding internal auditing with recognised service quality performance measures. The notion of value added is investigated to better understand the concept in the context of internal auditing services.

The rise of telehealth is evident worldwide, especially now with the COVID-19 pandemic situation, and is providing extensive opportunities for health-care organisations to create added value for different stakeholders. However, even in this extreme situation, the progress of telehealth is quite slow and insufficient. In this context, it is necessary to consider how the application of telehealth services allows co-creating additional value for different stakeholders. Consequently, the purpose of this paper is to explore telehealth services and the added value that they co-create for various stakeholders across publicly and privately oriented health-care ecosystems.

This paper adopted a qualitative research design based on an explorative and comparative approach to study the perceived added value that is co-created during telehealth encounters. The authors deployed a semi-structured interview research design. Interviews were carried out in two settings that have different health-care systems: Lithuania (publicly oriented health care) and the California Bay Area, USA, (privately oriented health care). The research covers telehealth services from the point of view of different stakeholders in the health-care ecosystem.

The paper emphasises that value-in-use is essential in the case of telehealth; however, value-in-exchange is relevant to describe the relationships between public and private insurers and health-care providers. The findings point out that despite the type of health-care system, telehealth added value-in-use was perceived quite similar in both research settings, and differences could be distinguished mainly at the sub-dimensional level. The added value-in-use for patients comprises economic, functional and emotional value; physicians potentially get functional added value-in-use. The authors also highlight that patients and physicians get relational functional and social value-in-use. The added value-in-use for health-care providers consists of economic (in both research settings) and functional value (in Lithuania). The research findings show that there is still an evident lack of health insurance companies ready to recognise telehealth as a valuable service and to reimburse similarly to in cases of in-person visits. Thus, the added value-in-exchange is hardly created and this impedes co-creation of the added value-in-use.

This paper contributes to the field mainly by transferring the business research applied concept of value co-creation into the social-purpose driven health-care industry. The findings are beneficial for the health-care management stream of the literature, which considers health care as a value-based industry. To the best of the authors’ knowledge, this is the first attempt to structure the perceived telehealth added value from the perspectives of different stakeholders and two different health-care ecosystems. This paper also gives a clearer understanding of the role of the value-in-exchange in such complex ecosystems as health care and gives reasons when it could be created in synergy with co-creation of the value-in-use. In this sense, the findings are beneficial from both marketing and innovation theoretical perspectives, as they give a special attention to value creation and co-creation phenomena analysis.

Previous research in the context of feature fit has examined the effects of congruence (i.e. more specifically, the extent to which a new feature and the product are similar in the hedonic-utilitarian benefits they provide to consumers). The purpose of this paper is to examine a second dimension of feature fit: complementarity (i.e. the extent to which a new feature is related and contributing to the main functionality of the product).

The role of feature fit is examined in two experimental studies (n=593) in the context of feature additions, and also for feature deletions.

The results showed that complementarity adds value to a product as an additional dimension of feature fit beyond congruence, complementarity matters more for a hedonic than for a utilitarian product, and complementarity can compensate for lack of congruence.

For a product developer, adding new features to a product offers an array of choices in terms of what feature(s) to include. Although having a large pool of potential features to choose from is attractive it can also prove problematic, as products may become overly complex and features do not fit well together. The results demonstrate the importance of both congruence and complementarity as predictors of feature fit when features are added to or deleted from products.

The Six Sigma and Lean Production methodologies suggest that creating value for customers is the objective of a production process or an organisation. In the production context, “added value” dominates the discussion about the creation of value to customers. However, “added value” is often only defined conceptually or discussed at a strategic level, and the link between added value and customer value has not yet been well conceptualised. Therefore, the purpose of the paper is to develop a methodology to measure added value in order to complement the existing performance measures in Six Sigma and Lean Production by conceptualising the link between customer value and added value. The conceptual link “confirms” that quality, time, and costs are the elements of added value, which are transformed into a metric to express customer value. The implementation of the metric recommends the adoption of Lean (Six) Sigma and Lean Accounting (Activity Based Costing), which thus implies that “leanness” is an important “feature” of added value.

The purpose of this paper is gaining more insight into the impact of the strength of the auditor–client relationship on the client’s perceptions about added-value of the auditor service including the role of auditor tenure.

This study is based on both archival data (auditor tenure) and interview data (strength of the auditor–client relationship and client’s perceptions on added-value). The data comprise 497 small- and medium-sized entity (SME) audit engagements in The Netherlands.

This study finds evidence of a positive relationship between the strength of the auditor–client relationship and client’s perceptions on added-value. The data do not suggest a main effect of auditor tenure on client’s perceptions on added-value. This study finds evidence that auditor tenure, combined with the strength of the auditor–client relationship, has a strong positive influence on the perceived added-value. Therefore, this study argues that a longer tenure turns out to positively influence the auditor’s client-specific knowledge. The findings are relevant to auditing research by extending the scope of application of social exchange theory (SET) to SME settings, and by suggesting that the auditor–client relationship may capture more an audit quality dimension than auditor tenure. Findings are also relevant for audit practitioners in showing the contribution of a strong auditor–client relationship to client satisfaction in terms of perceived added-value. Standard setters may consider the results of this study in proper designing a specific auditing standard for smaller, less complex entities.

This study fits into a development in auditing research where auditing is viewed as a service. Prior studies in this area were mainly build on marketing concepts (e.g. Grönroos 2007). This study uses a sociological lens, particularly building on SET. In particular, this study focuses on the impact of relationship quality on perceived added value. Using this perspective sheds light on the importance of interactions between auditors and their clients. Both the product (audit opinion) and the process of collecting sufficient appropriate audit evidence in interaction with the client are important. This relationship perspective may serve as an explanation to why long auditor tenure can turn out to improve audit quality. Future research may build on this sociological perspective and particularly examine what conditions need to be present to realize benefits of the relationship approach and when a more transactional approach is more suitable.

This paper presents a methodology to nominate and select improvement projects that are perceived as adding value to customers (both internal and external). The structure of the methodology can be explained in three “stages”. First, the methodology suggests a new way of categorizing improvement opportunities, i.e. reactive‐proactive, to “upgrade” the little Q ‐ big Q categorisation. Then, it develops a roadmap that links performance indicators and improvement projects for both reactive and proactive improvements. Finally, it suggests an algorithm to select the improvement project, where the assessment of to what extent the nominated improvement projects add value to customers relies on the comparison between Overall Perceived Benefits (OPB) and Overall Perceived Efforts (OPE). The improvement project perceived as having the largest impact on adding value to customers receives the highest priority.

Much has been written about the strategic importance of added value as a means for achieving competitive advantage, but little attention has been paid to the meaning of the term “added value”. For the concept to realise its purported advantages, a better understanding of added value is crucial. To gain greater insight into the concept we undertook depth interviews with 20 leading‐edge brand experts to explore their views about the nature, roles and sustainability of added value. We conclude that added value is a multidimensional construct, playing diverse roles, and interpreted in different ways by different people. The more sustainable added values are the emotional values.

The purpose of this paper is to tackle the issue of store brand equity by considering two store brand’s positioning strategies: those with high perceived added value (the organic store brands), as opposed to economic brands. It takes place in the current environmental considerations showing the important role played by the packaging in determining the store brand equity.

A PLS Path model divided into four sub-models enables the authors to make specific predictions about customers’ purchase intentions. It also provides a concise operational calculation of the brand equity of each studied store brand.

Results show that economic brands build their equity with reinforced packaging, and organic brands maximise their brand equity by using simple packaging. In general, reinforced packaging improves the perceived quality of economic store brands but destroys that of organic brands. The calculations of overall equity scores for each studied store brand reveal that economic brands could benefit from further development whilst organic brands already maximise their equity.

Results will enable large retailers to develop effective campaigns focussing on perceived quality and more specifically by designing packaging that are suitable for the positioning of their brands – a simple packaging for organic brands and a reinforced packaging for economic brands to maximise customers’ value.

This is one of the first studies to deepen the store brand equity, comparing two contrasting types of brands, by studying specifically variations of the levels of customers’ perceived quality depending of two types of packaging.