Proposition d'un cadre conceptuel acculturatif de l'analyse de l'intégration des systèmes comptables dans les fusions-acquisitions

Jean-Paul Mereaux ()
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Jean-Paul Mereaux: 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: The objective of this paper is to propose a conceptual setting of the analysis of the accounting integration systems in the mergers-acquisitions based on the models of acculturation of Mark and Mirvis (1998) and of Berry (1989). The first model permits to distinguish four logical of organizational integration : the absorption, the combination, the separation and the adoption. The second model is centered on the cultural integration with four potential situations : the : assimilation, the adoption, the déculturation and the separation. The crossing of these two models permits us to propose a general model of synthesis. This model takes in account the organizational and cultural changes (elevated or weak) at the purchaser and the acquirement that result in different integration logics : the absorption, the separation, the combination and the partial adoption reversed.

Keywords: mergers-acquisitions; integration; accounting systems; frame-work theoretical; fusions-acquisitions; intégration; systèmes comptables; acculturation; cadre conceptuel (search for similar items in EconPapers)
Date: 2012-05-21
Note: View the original document on HAL open archive server: https://hal.science/hal-00691165v1
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Published in Comptabilités et innovation, May 2012, Grenoble, France. pp.cd-rom

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