Towards Value-based Design Patterns for Inter-Organizational Control

Abstract

We present control patterns: a framework for designing and analyzing inter-organizational control mechanisms, inspired by design patterns. A control pattern is a generic solution for some recurring control problem, applicable in a certain context. The patterns are based on internal control theory from the accounting and auditing fields, and on previous work on inter-organizational controls. The application of the patterns is supported by the e3-control methodology, which is based on the e3-value business modeling tool. The patterns are applied in a case study. 1

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