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

Listed author(s):
  • 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])

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    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).

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    Paper provided by HAL in its series Post-Print with number halshs-00532660.

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    Date of creation: 31 Aug 2010
    Publication status: Published in 20 ème congrès des IAE, Aug 2010, Strasbourg, France. pp.14, 2010
    Handle: RePEc:hal:journl:halshs-00532660
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