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Processus d'intégration des systèmes comptables dans les fusions-acquisitions : proposition d'une grille de lecture

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  • Jean-Paul Méreaux

    ()
    (LIRSA-CRC - Laboratoire Interdisciplinaire de Recherche en Sciences de l'Action - Centre de recherche en comptabilité - Conservatoire National des Arts et Métiers (CNAM))

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    Abstract

    Cette recherche porte sur l'intégration des systèmes comptables dans les fusions-acquisitions. Nous avons privilégié une démarche exploratoire et analysé les données en utilisant la matrice chronologique pour l'étude des documents in-situ, des documents externes et l'observation directe. Notre recherche porte sur l'analyse de 22 opérations de fusions-acquisitions dans quatre groupe. En transposant le modèle de Marks et Mirvis (1998), nous proposons une grille de lecture du processus d'intégration des systèmes comptables. Nous constatons que les pratiques des groupes dans ce domaine sont très différenciées et adaptées, au sein même des groupes acquéreurs, selon les entreprises acquises. Nous identifions trois processus d'intégration : absorption, préservation et adoption.

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    File URL: http://hal.archives-ouvertes.fr/docs/00/65/05/53/PDF/MA_reaux_2.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00650553.

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    Date of creation: 2011
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    Publication status: Published - Presented, Comptabilités, économie et société, 2011, Montpellier, France
    Handle: RePEc:hal:journl:hal-00650553

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    Keywords: fusions-acquisitions ; intégration ; systèmes comptables ; matrice chronologique;

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