Management Des Systemes Comptables Dans Les Fusions-Acquisitions : Doit-On Privilegier La Rupture Ou La Continuite ?
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).
|Date of creation:||31 Aug 2010|
|Publication status:||Published in 20 ème congrès des IAE, Aug 2010, Strasbourg, France. pp.14, 2010|
|Note:||View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00532660|
|Contact details of provider:|| Web page: https://hal.archives-ouvertes.fr/|
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