Les outils de gestion comptables et financiers groupe, facteur influençant l'intégration dans les fusions-acquisitions ?

Jean-Paul Méreaux ()
Additional contact information
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]

Post-Print from HAL

Abstract: The organizational and human consequences to the level of the integration in the mergersacquisisitions have been studied by number of researchers. While centering our works of research on the tools of management accountants and financial group, our objective was to study another dimension of the integration and to interrogate us on the influence exercised by the tools of management accountants and financial group in post-acquisition phase. We achieved a survey by four groups and analyzed the introverted data while using the method of the mapping cartography. Our investigatings show that the tools of management accountants and financial group are one of the most meaningful influencing factors used to integrate the acquired enterprises.

Keywords: mergers; tools of management accountants and financial group; mapping cartography; fusions; acquisitions; intégration; outils de gestion comptables et financiers groupe; cartographie cognitive (search for similar items in EconPapers)
Date: 2011-05-10
Note: View the original document on HAL open archive server: https://hal.science/hal-00650552
References: View references in EconPapers View complete reference list from CitEc
Citations:

Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom

Downloads: (external link)
https://hal.science/hal-00650552/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00650552

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().