Organizational culture and post-acquisition changes in management control systems: An analysis of a successful Brazilian case

Ricardo Vinícius Dias Jordão, Antônio Artur Souza and Ewerton Alex Avelar

Journal of Business Research, 2014, vol. 67, issue 4, 542-549

Abstract: This paper analyzes the effect of organizational culture on the post-acquisition management control system (MCS) of the Brazilian company Extrativa Metalquímica Inc. after its acquisition by the FASA Participações Group. The results herein reported add to discussions of the subject and contribute to reducing the research gap in this area in Brazil. The analysis supports two major conclusions: (1) changes in the acquired company's MCS were derived from the new financial results-oriented culture introduced by the acquirer; and (2) the implementation of this culture implied modifications in production, financial and quality controls.

Keywords: Organizational culture; Mergers & acquisitions; Management control systems; Brazilian case study; Post-acquisition management (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (8)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:jbrese:v:67:y:2014:i:4:p:542-549

DOI: 10.1016/j.jbusres.2013.11.011

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