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

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  • Jean-Paul Méreaux

    (LIRSA-CRC - LIRSA. Centre de recherche en comptabilité - LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - 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

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.

Suggested Citation

  • Jean-Paul Méreaux, 2011. "Les outils de gestion comptables et financiers groupe, facteur influençant l'intégration dans les fusions-acquisitions ?," Post-Print hal-00650552, HAL.
    • Handle: RePEc:hal:journl:hal-00650552
    Note: View the original document on HAL open archive server: https://hal.science/hal-00650552
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