Abstract
This chapter reviews the interorganizational accounting literature. There are two different types of interorganizational settings that have been covered within the literature: dyadic relationships between two collaborating companies and networks where a relationship is seen as embedded in a set of relationships. The emphasis on intensive and long-term relationships can be associated with a number of interorganizational accounting practices, such as open-book accounting, target costing, interorganizational cost management, value-chain accounting, integrated information systems, total cost of ownership, nonfinancial measurement, and informal control mechanisms. Published papers within the literature have applied a mixture of theoretical models, such as transaction cost economics, agency theory, actor network theory, and the industrial-network approach.