Work

Towards Value-based Design Patterns for Inter-Organizational Control

Year: 2006

Type: article

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

Source: Journal of the Association for Information Systems

Authors: Vera Kartseva, Joris Hulstijn, Yao‐Hua Tan, Jaap Gordijn

Institutions: Victoria University, Vrije Universiteit Amsterdam

Language: English

Topic: Accounting and Organizational Management

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

Funder: Vrije Universiteit Amsterdam

OpenAlex ID: W207908689

FWCI: 13.89

Cites: 19

Cited by: 9

Related to: 10