Rupture au niveau des systèmes d'information comptable dans les fusions-acquisitions: une lecture greineirienne

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: This communication has for objective to present a work of research on the management of the accounting information systems in the mergers-acquisitions. We achieved a survey exploratoire in a quoted group. The results show that the evolution important of the S.I.C. of the group purchaser following a change of size can be analyzed while using the models of Greiner (1972, 1998).

Keywords: mergers-acquisitions; accounting information systems; organization; fusions-acquisitions; organisation; rupture; évolution; systèmes d'information comptable (search for similar items in EconPapers)
Date: 2010-08-31
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Published in Rupture des managements ? Management des ruptures ?, Aug 2010, Strabourg, France. pp.12

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