INTEGRATION DES SYSTEMES COMPTABLES DANS LES FUSIONS-ACQUISITIONS: UNE APPROCHE TYPOLOGIQUE ACCULTURATIVE

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: This paper on the management of the accounting systems in the mergers-acquisitions rests on the survey of twenty-two operations of mergers-acquisitions achieved between 1992 and 2007 by four groups, quoted or no, operating in different sectors (distribution, wines and spirits, champagne, steel industry). The analysis of the data is done while using the cognitive mapping for the interviews and the chronological matrix for the other introverted data (direct observation, survey of documents on site and external). The results show the differentiated approaches and non linear according to the groups purchasers. While being inspired by the acculturation models, we propose a typology of the accounting systems integration in the mergers-acquisitions.

Keywords: accounting systems; mergers-acquisitions; acculturation; cognitive mapping; typology -; systèmes comptables; fusions-acquisitions; cartographie cognitive; typologie - (search for similar items in EconPapers)
Date: 2013-05-31
Note: View the original document on HAL open archive server: https://hal.science/hal-00996776
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Published in Comptabilité sans Frontières..The French Connection, May 2013, Canada. pp.cd-rom

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