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Management Des Systemes Comptables Dans Les Fusions-Acquisitions : Doit-On Privilegier La Rupture Ou La Continuite ?


  • 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 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 Systemes Comptables Dans Les Fusions-Acquisitions : Doit-On Privilegier La Rupture Ou La Continuite ?," Post-Print halshs-00532660, HAL.
  • Handle: RePEc:hal:journl:halshs-00532660
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