Le Contrôle de Gestion dans les Fusions-Acquisitions Internationales: un Outil d'Intégration ?

Ludivine Chalençon ()
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Ludivine Chalençon: MAGELLAN - Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon

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Abstract: Mergers and acquisitions represent complex and very engaging operations for companies conducting them. Although their performance is frequently not meeting the objectives, their number paradoxically increases year by year. Several explanations have been investigated in the literature, the integration of the entities is often blamed. Indeed, during the accomplishment of the operation, the reorganization of structures occurs and there is a redistribution of the effective power. In this context, the management control may be able to become a pivot for the meeting of the entities. Thus, this paper proposes to study the importance of management control in the accomplishment of the integration process of mergers and acquisitions and how it can lead to their success.

Keywords: international mergers and acquisitions; integration phase; management control; the concept of distance; fusions-acquisitions internationales; phase d'intégration; contrôle de gestion; concept de distance (search for similar items in EconPapers)
Date: 2013-05-31
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00864098v1
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Published in 34ème congrès de l'Association Francophone de Comptabilité " Comptabilité sans Frontières..The French Connection ", May 2013, Montréal, Canada. pp.1-20

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