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

Author

Listed:
  • 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] - HESAM - HESAM Université - Communauté d'universités et d'établissements Hautes écoles Sorbonne Arts et métiers université)

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).

Suggested Citation

  • Jean-Paul Mereaux, 2010. "Rupture au niveau des systèmes d'information comptable dans les fusions-acquisitions : une lecture greineirienne," Post-Print halshs-00550066, HAL.
    • Handle: RePEc:hal:journl:halshs-00550066
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00550066
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