Abstract
The purpose of this paper is to clarify the current status and prospects of inter-organizational management accounting research by focusing on boundary spanners’ behavior and characteristics. This review clarified that previous studies have discussed the effects of the behavior of boundary spanners from static and dynamic perspectives, focusing on the use of inter-organizational management accounting, and that, with respect to the micro-environment around boundary spanners, these studies have discussed opportunities to improve their capabilities as boundary spanners, and the development of information systems. Based on these results, this paper points out that as future research directions, it is effective to examine further how the behavior of boundary spanners affects various aspects of the design and use of inter-organizational management accounting and to consider the degree of development of relationships as an additional element of the micro-environment. These directions will lead to a deeper understanding of the question raised in recent years about how managers responsible for operating relationships with other firms are involved in inter-organizational management accounting.
