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Management des systèmes comptables dans les fusions-acquisitions : doit-on privilégier la rupture ou la continuité ?

Author

Listed:
  • Jean-Paul Mereaux

    (GREG - CRC - Groupe de recherche en économie et en gestion - Centre de recherche en comptabilité - Cnam - Conservatoire National des Arts et Métiers [Cnam])

Abstract

The objective of this communication is to present a work of research on the management of the accounting systems in the mergers-acquisitions. A qualitative research has been driven in two groups. The results show that the approaches of these groups are different concerning integration of the accounting systems of the enterprises acquired with an opposition rupture/continuity that can be analyzed while mobilizing the model of Larsson (1990).

Suggested Citation

  • Jean-Paul Mereaux, 2010. "Management des systèmes comptables dans les fusions-acquisitions : doit-on privilégier la rupture ou la continuité ?," Post-Print halshs-00532660, HAL.
    • Handle: RePEc:hal:journl:halshs-00532660
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00532660v1
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