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To test a research model consisting of hypothesized relationships within and between the domains of action and social alignment based on buyer and seller perspectives in B2B relationships. Based on two cross-industrial samples of 218 buyer B2B relationships and 208 seller B2B relationships in Taiwan. Findings relate to the dual facets of the domain of membership theory. Cooperation represents more likely intangible and subjective interests of alignment, and coordination represents more likely tangible and objective actions of alignment, in buyer and seller B2B relationships. Validates a research model of action and social alignment in the context of buyer and seller B2B relationships. Contributes to comparing buyer and seller perspectives in relation to existing theory and previous studies on quality constructs in B2B relationships. Offers suggestions for further research. Practitioners in B2B settings need to focus on joint actions as well as joint interests, and vice versa, as the economic and non-economic satisfaction of a business relationship complement each other. Validates the research model of action and social alignment in the context of buyer and seller B2B relationships. Provides multiple contributions to existing theory and previous studies of relationship quality based on buyer and seller perspectives in B2B settings. [ABSTRACT FROM AUTHOR]