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To keep business networks sustainable, controls are needed against opportunistic behavior of network participants. We suggest a methodology for conceptualizing control problems and solutions, based on an economic value perspective. We introduce a library of control patterns, inspired by design patterns in software engineering.

The patterns were extracted as a result of thourough literaturte review of accounting information systems literature as well as of the literature on agency theory. The patterns are tested in a series of case studies in different sectors. The patterns caprture the knowledge about control design in accounting apply it in inter-organisational setting. In addition, the patterns are structured for design purposes. One can apply patterns when (re)designing processes between organisations or when designing business models of network organisations.

The control patterns can assist in designing controls during business process reengineering. In network organisations, control procedures can be made more efficient by using advanced IT and digitizing paper-based procedures. However, even when new procedures are implemented with advanced ICT solutions, they have to provide sufficient safeguards to ensure trustworthy transactions. Control patterns provide a structured knowledge on controls that should be in place in the re-designed processes.

The menu at the left shows the available patterns.