Kontorelationen

Kontorelationen is a Swedish term that refers to the relationship between offices or accounts within an organization. The term is used in different contexts—business, administration, and law—and there is no single universal definition. In organizational theory, kontorelationen describes the structural and managerial links that connect regional or functional units, such as parent and subsidiary offices or central and local departments. It encompasses reporting lines, coordination mechanisms, governance rights, and patterns of inter-unit communication.

In accounting and finance, kontorelationen can describe the relationships among accounts within a corporate group, including intercompany transactions, chargebacks, and the flow of funds through shared services or treasury structures. The concept also appears in governance documentation to specify authorities and responsibilities across different offices, such as contracts, procurement, or decision-making processes.

Examples of kontorelationen include a multinational company with offices in multiple countries that defines its kontorelationen through a centralized budgeting process and a shared services center serving all offices, supported by formal interoffice agreements. In legal contexts, kontorelationen may be shaped by corporate bylaws, internal regulations, power of attorney, or intercompany agreements that clarify liability and responsibilities among offices.

See also: corporate governance, organizational structure, intercompany accounting, shared services.