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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 - Conservatoire National des Arts et Métiers (CNAM))

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    L'objectif de ce papier est de proposer un cadre conceptuel de l'analyse de l'intégration des systèmes comptables dans les fusions-acquisitions fondé sur les modèles d'acculturation de Marks et Mirvis (1998) et de Berry (1989). Le premier modèle permet de distinguer quatre logiques d'intégration organisationnelle : l'absorption, la combinaison, la séparation et l'adoption. Le deuxième modèle est centré sur l'intégration culturelle avec quatre situations potentielles : l'assimilation, l'adoption, la déculturation et la séparation. Le croisement de ces deux modèles nous permet de proposer un modèle général de synthèse. Ce modèle prend en compte les changements organisationnels et culturels (élevés ou faibles) chez l'acquéreur et l'acquis qui se traduisent par des logiques d'intégration différentes : l'absorption, la séparation, la combinaison et l'adoption partielle inversée.

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

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    Date of creation: 2012
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    Publication status: Published - Presented, Comptabilités et innovation, 2012, Grenoble, France
    Handle: RePEc:hal:journl:hal-00691165
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    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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