IDEAS home Printed from
MyIDEAS: Login to save this paper or follow this series

Proposition d'un cadre conceptuel acculturatif de l'analyse de l'intégration des systèmes comptables dans les fusions-acquisitions

  • 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])

Registered author(s):

    The objective of this paper is to propose a conceptual setting of the analysis of the accounting integration systems in the mergers-acquisitions based on the models of acculturation of Mark and Mirvis (1998) and of Berry (1989). The first model permits to distinguish four logical of organizational integration : the absorption, the combination, the separation and the adoption. The second model is centered on the cultural integration with four potential situations : the : assimilation, the adoption, the déculturation and the separation. The crossing of these two models permits us to propose a general model of synthesis. This model takes in account the organizational and cultural changes (elevated or weak) at the purchaser and the acquirement that result in different integration logics : the absorption, the separation, the combination and the partial adoption reversed.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    Download Restriction: no

    Paper provided by HAL in its series Post-Print with number hal-00691165.

    in new window

    Date of creation: 21 May 2012
    Date of revision:
    Publication status: Published in Comptabilités et innovation, May 2012, Grenoble, France., 2012
    Handle: RePEc:hal:journl:hal-00691165
    Note: View the original document on HAL open archive server:
    Contact details of provider: Web page:

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

    as in new window
    1. Jones, C. S., 1985. "An empirical study of the role of management accounting systems following takeover or merger," Accounting, Organizations and Society, Elsevier, vol. 10(2), pages 177-200, April.
    Full references (including those not matched with items on IDEAS)

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-00691165. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.