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Management Des Systemes Comptables Dans Les Fusions-Acquisitions : Doit-On Privilegier La Rupture Ou La Continuite ?


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  • Jean-Paul Mereaux

    (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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    L'objectif de cette communication est de présenter un travail de recherche sur le management des systèmes comptables dans les fusions-acquisitions. Une recherche qualitative a été conduite dans deux groupes cotés. Les résultats montrent que les approches de ces groupes sont différentes en matière d'intégration des systèmes comptables des entreprises acquises avec une opposition rupture/continuité qui peut être analysée en mobilisant le modèle de Larsson (1990).

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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00532660.

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    Date of creation: 31 Aug 2010
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    Publication status: Published - Presented, 20 ème congrès des IAE, 2010, Strasbourg, France
    Handle: RePEc:hal:journl:halshs-00532660

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    Keywords: fusions-acquisitions; systèmes comptables; intégration; rupture; continuité;


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