Management des systèmes comptables dans les fusions-acquisitions: doit-on privilégier la rupture ou la continuité ?

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

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Abstract: The objective of this communication is to present a work of research on the management of the accounting systems in the mergers-acquisitions. A qualitative research has been driven in two groups. The results show that the approaches of these groups are different concerning integration of the accounting systems of the enterprises acquired with an opposition rupture/continuity that can be analyzed while mobilizing the model of Larsson (1990).

Keywords: mergers-acquisitions; accounting systems; continuity; fusions-acquisitions; systèmes comptables; intégration; rupture; continuité (search for similar items in EconPapers)
Date: 2010-08-31
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Published in 20 ème congrès des IAE, Aug 2010, Strasbourg, France. pp.14

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