Different tree structures for different users/devices pointing on the same documents?

Hello, I'm a business consultant and have to deal with an existing OwnCloud installation here at my customer. One of my tasks is to develop a tree structure (like on a local file
system) that has to be used by the whole company and external users.
During the discussion we found that, for example, the desired tree structure of an accountant to find an invoice document is a very different one from the one that an architect wants. So my question
is: Is it possible in OwnCloud (like on GoogleDocs) to give every user his own tree structure (wherever on a local file system or elsewhere), and the documents themselves are not stored inside of the folders of that tree system but only links? Thank you for answers, Kai-Uwe Kroll

You could use tags but they are not synced via client.