Transformation of Accounting Under Conditions of Inter-Organizational Change: Opportunities and Challenges

Abstract

The article examines the transformation of accounting under the influence of interorganizational changes and the growing role of network-based coordination in the modern economy. The relevance of the study lies in the fact that traditional accounting models, focused on a separate organization as a closed system, are increasingly misaligned with the realities of the modern business environment, dominated by strategic alliances, supply chains, and partner networks.. Based on the analysis of classical theoretical approaches to determining the boundaries of the firm, in particular, transaction theory, resource approach, and institutional economics, as well as the concepts of accountability and social embeddedness of economic activity, the need to rethink traditional accounting models is substantiated. The conceptualization of network accounting as a financial coordination tool that transcends the boundaries of a single organization and is aimed at supporting transparency, trust, and the consistency of actions between partners in the interorganizational space is proposed. The role of boundary spanners, who ensure communication, coordination of accounting practices, and adaptation of accounting procedures in multilateral partnerships, is defined. Empirical research in the fields of auditing, management accounting, and supply chains confirms that boundary spanners act as key agents of trust and transparency, serving as intermediaries between organizational and interorganizational reporting systems. The impact of digitalization on the transformation of accounting practices is separately considered. It is established that the use of ERP systems, "Big Data," and analytics further underscores the importance of boundary spanners, who serve as integrators between financial and technological subsystems. Digital tools not only automate processes but also create new requirements for accounting specialistsʼ competencies, in particular, the ability to integrate across systems and manage data in distributed networks. The results of the study indicate that the transformation of accounting in the context of interorganizational change is not only a technical update of the toolkit but also a fundamental paradigm shift that requires the formation of new rules for accountability, shared responsibility, and flexible forms of coordination.