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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 - CNAM - Conservatoire National des Arts et Métiers [CNAM])


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.

Suggested Citation

  • Jean-Paul Mereaux, 2012. "Proposition d'un cadre conceptuel acculturatif de l'analyse de l'intégration des systèmes comptables dans les fusions-acquisitions," Post-Print hal-00691165, HAL.
  • Handle: RePEc:hal:journl:hal-00691165
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    References listed on IDEAS

    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.
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