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


  • Jean-Paul Méreaux

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


This research is about the integration of the accounting systems in mergers-acquisitions. We privileged a method exploratoire and analyzed the data while using the chronological matrix for the survey of the internal documents, the external documents and the direct observation. Our research door on the analysis of 22 operations of mergersacquisitions in four groups. While transposing the model of Mark and Mirvis (1998), we propose a grid of reading of the process of accouting systems accountant. We note that the practices of the groups in this domain are differentiated very and adapted, to the same breast of the groups purchasers, according to the acquired enterprises. We identify three processes of integration: absorption, preservation and adoption.

Suggested Citation

  • Jean-Paul Méreaux, 2011. "Processus d'intégration des systèmes comptables dans les fusions-acquisitions : proposition d'une grille de lecture," Post-Print hal-00650553, HAL.
  • Handle: RePEc:hal:journl:hal-00650553
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    mergers-acquisitions; accounting systems; chronological matrix; fusions-acquisitions; intégration; systèmes comptables; matrice chronologique;

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