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

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  • 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])

Abstract

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
    Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00691165
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    References listed on IDEAS

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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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