In one aspect the invention is of a method for linking separate accounts
of related organizations on a commercial website which comprises
establishing a tree structure defining the relationship of the various
accounts in the tree, obtaining approval of the tree structure by
authorized personnel responsible for the accounts, and linking the
separate accounts in accordance with the relationship defined by the
approved tree structure. The step of establishing a tree structure may be
performed on-line. In another aspect the invention includes selecting
various accounts to be linked while connected to the website, selecting
at least one data parameter from a plurality of data parameters to be
included in aggregated form from the selected accounts, and aggregating
data for the selected data parameters from the selected accounts. In
still another aspect the invention includes establishing a plurality of
rules regarding the authority for users of various linked accounts to
purchase goods or services from a commercial website, and assigning at
least one group of users to whom the rules apply, wherein the step of
establishing said plurality of rules is performed by a person
representing an account at a higher level in the tree structure than the
level of at least one of the accounts of the users to whom the rules
apply.