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Les outils de gestion comptables et financiers groupe, facteur influençant l'intégration dans les fusions-acquisitions ?

  • 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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    The organizational and human consequences to the level of the integration in the mergersacquisisitions have been studied by number of researchers. While centering our works of research on the tools of management accountants and financial group, our objective was to study another dimension of the integration and to interrogate us on the influence exercised by the tools of management accountants and financial group in post-acquisition phase. We achieved a survey by four groups and analyzed the introverted data while using the method of the mapping cartography. Our investigatings show that the tools of management accountants and financial group are one of the most meaningful influencing factors used to integrate the acquired enterprises.

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    Paper provided by HAL in its series Post-Print with number hal-00650552.

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    Date of creation: 10 May 2011
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    Publication status: Published in Comptabilités, économie et société, May 2011, Montpellier, France., 2011
    Handle: RePEc:hal:journl:hal-00650552
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    1. David, Albert, 1998. "Outils de gestion et dynamique du changement," Economics Papers from University Paris Dauphine 123456789/12567, Paris Dauphine University.
    2. Michel Berry, 1983. "Une technologie invisible - L'impact des instruments de gestion sur l'évolution des systèmes humains," Post-Print hal-00263141, HAL.
    3. Isabelle Huault & V. Perret & S. Charreire-Petit, 2007. "Management," Post-Print halshs-00337676, HAL.
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