Intégration des systèmes comptables dans les fusions acquisitions: une étude empirique

Jean-Paul Méreaux ()
Additional contact information
Jean-Paul Méreaux: GREG - CRC - Groupe de recherche en économie et en gestion - Centre de recherche en comptabilité - CNAM - Conservatoire National des Arts et Métiers [CNAM]

Post-Print from HAL

Abstract: This research is about the integration of the accounting systems in the mergers and acquisitions. We wish also to contribute to enrich the understanding of the management of the post-acquisition. We privileged a method exploratoire and analyzed the data while using the cognitive mapping for the interviews and the chronological matrix for the survey of the direct observation. Our investigatings in a group having achieved several acquisitions show that the practices in the domain of the accounting systems integration are very differentiated and adapted according to the acquired enterprises. According to the cases, three situations are noted : total integration, integration partial or no integration.

Keywords: mergers-acquisitions; accounting systems; cognitive mapping; fusions-acquisitions; intégration; systèmes comptables; cartographie cognitive (search for similar items in EconPapers)
Date: 2010-05-10
Note: View the original document on HAL open archive server: https://hal.science/hal-00476930
References: Add references at CitEc
Citations:

Published in Crises et nouvelles problématiques de la valeur, May 2010, Paris, France. pp.CD-ROM

Downloads: (external link)
https://hal.science/hal-00476930/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-00476930

Access Statistics for this paper

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