Processus d'intégration des systèmes comptables dans les fusions-acquisitions: proposition d'une grille de lecture

Jean-Paul Méreaux ()
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Jean-Paul Méreaux: LIRSA-CRC - LIRSA. Centre de recherche en comptabilité - LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM]

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Abstract: This research is about the integration of the accounting systems in mergers-acquisitions. We privileged a method exploratoire and analyzed the data while using the chronological matrix for the survey of the internal documents, the external documents and the direct observation. Our research door on the analysis of 22 operations of mergersacquisitions in four groups. While transposing the model of Mark and Mirvis (1998), we propose a grid of reading of the process of accouting systems accountant. We note that the practices of the groups in this domain are differentiated very and adapted, to the same breast of the groups purchasers, according to the acquired enterprises. We identify three processes of integration: absorption, preservation and adoption.

Keywords: mergers-acquisitions; accounting systems; chronological matrix; fusions-acquisitions; intégration; systèmes comptables; matrice chronologique (search for similar items in EconPapers)
Date: 2011-05-10
Note: View the original document on HAL open archive server: https://hal.science/hal-00650553
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Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom

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