Mobilising accounting information systems in mergers and acquisitions

Marjo Visnen and Janne Jrvinen

Chapter 9 in Research Handbook on Accounting and Information Systems, 2024, pp 135-151 from Edward Elgar Publishing

Abstract: In recent decades, mergers and acquisitions (M&A) have increasingly attracted attention. However, the important role which accounting information systems (AIS) play in these situations is often underestimated or neglected altogether in the literature. While fast and efficient AIS integration is necessary, acquirers must ensure that the value-creating capabilities or qualities of the acquired subsidiaries, such as creative workforce, customer contacts, etc., are maintained. Drawing on two examples of M&A activities in global organisations, it is argued that successful AIS implementations require establishing vertical and horizontal networks in a way that supports both flexibility and efficiency. Furthermore, AIS enables control at a distance, supporting the emergence of new organisational forms, such as virtual teams co-operating efficiently in different locations. In the M&A context, careful planning and execution are the key elements of successful AIS integrations.

Keywords: Business and Management; Economics and Finance; Innovations and Technology (search for similar items in EconPapers)
Date: 2024
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