Management Accounting Information Sharing under Idiosyncratic Transaction Relations

Abstract

　In this research we focus on management accounting information sharing under idiosyncratic transaction relations. Specifically, based on the questionnaire survey targeted Japanese manufacturing firms, we explore the associations between asset specificity and sharing of management accounting information （i.e., operational information and cost information）. The results indicate that asset specificity facilitates operational information sharing, whereas prevents cost information sharing. Additionally, operational information sharing enhances cost information sharing with partner firms.