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Application au cas d'un processus d'intégration symbiotique de la méthode des coûts obligatoires/discrétionnaires

Author

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  • Christophe Herriau
  • Olivier Meier

    (Université de Rennes 1)

Abstract

Mergers and acquisitions have become essential strengths of the firm strategy. The process perspective aims for best value creation during the integration process. Applied to symbiotic case studies,the proposed research is to study the contribution of management accounting to the process perspective.

Suggested Citation

  • Christophe Herriau & Olivier Meier, 2001. "Application au cas d'un processus d'intégration symbiotique de la méthode des coûts obligatoires/discrétionnaires," Revue Finance Contrôle Stratégie, revues.org, vol. 4(1), pages 31-62, March.
    • Handle: RePEc:dij:revfcs:v:4:y:2001:i:q1:p:31-62
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    References listed on IDEAS

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    1. Nancy K. Napier, 1989. "Mergers and Acquisitions, Human Resource Issues and Outcomes: A Review and Suggested Typology," Journal of Management Studies, Wiley Blackwell, vol. 26(3), pages 271-290, May.
    2. Pierre Mevellec, 1995. "La comptabilité à base d'activités. Une double question de sens," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 1(1), pages 62-80.
    3. Mueller, Dennis C., 1989. "Mergers : Causes, effects and policies," International Journal of Industrial Organization, Elsevier, vol. 7(1), pages 1-10, March.
    4. David J. Teece & Gary Pisano & Amy Shuen, 1997. "Dynamic capabilities and strategic management," Strategic Management Journal, Wiley Blackwell, vol. 18(7), pages 509-533, August.
    5. Robert Paturel, 1992. "Fusions : Analyse des manœuvres stratégiques des principales entreprises françaises," Revue d'Économie Industrielle, Programme National Persée, vol. 62(1), pages 106-117.
    6. Michel Gervais & Gervais Thenet, 1998. "Planification, gestion budgétaire et turbulence," Revue Finance Contrôle Stratégie, revues.org, vol. 1(3), pages 57-84, September.
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    More about this item

    Keywords

    management accounting; mergers; acquisitions.;
    All these keywords.

    JEL classification:

    • L19 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Other
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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