Lars Östman towards a general theory of financial control

Changing patterns  

 

Value chains change over time, as do hierarchies above horizontal flows, diagonal forces and 

the role and functioning of particular organisations and sub-units: how dependencies and 

independencies are constructed, operationally and financially, and what conditions there are 

for the financial function of organisations. In this course of events, structure influences 

financial control systems, which in turn are important for how structure can be designed and 

work. Analytically, structure and financial control systems can be separated, but they are two 

interwoven elements of financial control. Structure and financial control systems vary 

between countries and over time, even though similar long-range phenomena sooner or later 

appear in different countries. The description below primarily captures developments in 

Sweden. Indications of time are approximate – I have tried to show the main features of 

states and processes.