As Boron is a light element (isotopes 10B and 11B) and relatively close to 12C you may have some issues in its determination by ICP-MS. Depending on the matrix you are analyzing, B is prone to space charge effects (the higher the concentration of heavier elements, the poorer the transmission of light elements) by both ICP-QMS or SF-ICP-MS as this interference is not spectral. To correct for this, you may use other light element as internal standard (Li or Be), as it should behave the same way as B and compensate the effects.
In addition, 11B is prone to the interference of 12C spread, which may be a problem for ICP-QMS in case of high C contents in your sample (as organic solvents). The same is not an problem for SF-ICP-MS due to its high resolution.
Tanya Srivastava Read this article...you will get the clear idea about the difference about two techniques: Comparison of analytical methods: ICP-QMS, ICP-SFMS and FF-ET-AAS for the determination of V, Mn, Ni, Cu, As, Sr, Mo, Cd and Pb in ground natural waters.
Article Comparison of analytical methods: ICP-QMS, ICP-SFMS and FF-E...