PurposeInter‐firm relationships are increasingly being adopted as competitive tools. However, the challenges created by these relationships for the design and use of management control systems (MCS) have been well documented. The purpose of this paper is to provide a review of the literature on MCS and inter‐firm relationships. The review examines the types of relationships studied and the theoretical approaches.Design/methodology/approachThe findings reported in the paper are based on desk research. The review is largely concentrated on the key international English language accounting journals.FindingsSupply chain and outsourcing have been the dominant forms of inter‐firm relationships studied. Other studies have focused on joint ventures and networks. Transaction cost economics has been the dominant approach and trust has also featured as a theoretical issue in most of the studies.Originality/valueThe paper furthers the understanding of the contributions made by previous studies on MCS and inter‐firm relationships. Some suggestions for future research are offered at the end.

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The paper examines how accounting creates and maintains organizational boundaries in cultural organizations, in the context of NPM reforms and conflicting organizational objectives that confronted them. Design/methodology/approach: The analysis is based on case studies of four Show Caves in Greece. Data were collected from semi-structured interviews, informal discussions and document analysis. The paper draws on Bourdieu's concepts of "field", "capital" and "habitus" and Llewellyn's analysis of organizational boundary maintenance. Findings: The study observes that NPM reforms and shifting boundaries created conflicts and power games between the key actors (municipal politicians, professional managers and anthropologists). These actors, depending on the positions (and habitus), they occupy and the capitals (political, cultural and symbolic) they hold, pressed hard to obtain resources (economic capital) from the Show Caves'. The conflicting objectives (archaeological/cultural/historical, political and commercial) that emerged and the tensions that arose between key players (anthropologists, municipality politicians and professional managers) shaped the identities and boundaries of the Show Caves with the municipal authorities for example perceiving these entities as part of a broader 'organization' rather than 'separate accounting entities'. Originality/value: The study makes an original contribution by revealing the critical role of accounting in the boundary management of "cultural organizations" that operate with conflicting objectives in the context of NPM reforms.

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We work in the Aegean islet hotel-room environment a friendly design from scratch for many years with legislation, political, defense, and engineering developments. Pandemic triggered out our initial findings. As a curse threatens tourism and as a blessing, it reveals new unpreceded hospitality options. In this research paper, we outline some scientific proceeds like Coastline Paradox and investment opportunity. The Aegean Sea has several thousand islands without inhabitants and several million meters of coastline certifying the “Coastline Paradox”. The fundamental concept of a guest room on an isolated tiny island is ecological vacations in the Aegean Sea, the marooning stranded in an islet vacation, the myth creation to attract guests, and the books and media coverage of the loneliness concept. The noninhabitant islands initially will be revitalized from deserted salinity virgin lands to beautiful paradises, with new flora and fauna, human living facilities, and optionally overnight sleeping space. A huge, city-size, modular ship with service boats formulate the Aegean Highway. All these workouts establish the Aegean Island resort hotel. All islets will be used as hotel rooms hosting various tourist and business activities. Finally, we face business concepts like COVID compliance, sovereignty, Aegean-wide services, and business realization options.