The short answer
Account mapping is just comparing customer and prospect lists to find overlap, and tooling exists precisely so neither side has to email a spreadsheet. Share at the account level, never at contact or deal level, and agree up front what each overlap type means: their customer plus your prospect is an introduction request, a mutual customer is an expansion or case study, a mutual prospect is a co-sell plan. Write those rules into the partnership agreement so nobody improvises them in the middle of a deal. In practice, the partners who refuse to map anything usually have nothing worth mapping.