rekonsiliering

Rekonsiliering is a term used in Norwegian to describe the process of bringing elements into agreement or restoring harmony. It covers both practical tasks of aligning data, accounts, and records, and the broader social and political processes aimed at repairing relationships after disputes.

In accounting and business, rekonsiliering refers to reconciliation: the act of comparing different sets of records to ensure consistency and accuracy. A typical example is bankrekonsiliering, where company books are matched against bank statements to identify missing items, timing differences, or errors. The process generally includes collecting source documents, comparing balances, investigating discrepancies, and preparing adjustments and a reconciliation report. Reconciliation supports the reliability of financial statements, internal control, and auditing.

In a social or political context, rekonsiliering denotes processes aimed at restoring trust and reconciliation between groups after conflict or wrongdoing. This may involve truth-telling, apologies, reparations, memorialization, and institutional reforms. Mechanisms such as truth and reconciliation commissions, dialogue forums, or reparative programs are often used to facilitate durable peace.

Effective rekonsiliering hinges on data quality, transparency, agreed-upon standards, and leadership support. Common challenges include inconsistencies across systems, cultural or language barriers, and resistance to change. In both accounting and social contexts, clear documentation and measurable outcomes help sustain progress.

See also concepts related to reconciliation, such as harmonization, audit processes, mediation, and truth commissions.