INTEGRATION OF THE ACCOUNTING SYSTEMS IN THE MERGERS-ACQUISITIONS: A FRENCH SURVEY

被引：0
|
作者：
Mereaux, Jean-Paul [1 ]
机构：
[1] CNAM, CRC, F-51350 Cormontreuil, France
来源：
AMIS 2010 - PROCEEDINGS OF THE 5TH INTERNATIONAL CONFERENCE, ACCOUNTING AND MANAGEMENT INFORMATION SYSTEMS | 2010年
关键词：
Mergers-acquisitions; integration; accounting systems; cognitive mapping;
D O I：
暂无
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
This research is about the integration of the accounting systems in the mergers and acquisitions. We wish also to contribute to enrich the understanding of the management of the post acquisition. We privileged a method exploratoire and analyzed the data while using the cognitive mapping for the interviews and the chronological matrix for the survey of the direct observation. Our investigatings in a group having achieved several acquisitions show that the practices in the domain of the accounting systems integration are very differentiated and adapted according to the acquired enterprises. According to the cases, three situations are noted : total integration, integration partial or no integration. Of the results that are synthesized while using the model of Mark and Mirvis (1998).
引用
收藏
页码：319 / 336
页数：18
相关论文
共 50 条
  • [1] ACCOUNTING ASPECTS IN MERGERS AND ACQUISITIONS
    Resceanu, Oana
    [J]. METALURGIA INTERNATIONAL, 2012, 17 (12): : 173 - 177
  • [2] Information systems integration in mergers and acquisitions: A normative model
    Giacomazzi, F
    Panella, C
    Pernici, B
    Sansoni, M
    [J]. INFORMATION & MANAGEMENT, 1997, 32 (06) : 289 - 302
  • [3] INTEGRATION OF DIFFERENT ERP SYSTEMS - THE CASE OF MERGERS AND ACQUISITIONS
    Von Vangerow, Andreas
    Myers, Michael David
    [J]. 12TH PACIFIC ASIA CONFERENCE ON INFORMATION SYSTEMS (PACIS 2008), 2008, : 504 - 515
  • [4] Mergers and Acquisitions Accounting and the Diversification Discount
    Custodio, Claudia
    [J]. JOURNAL OF FINANCE, 2014, 69 (01): : 219 - 240
  • [5] Overbidding in Mergers and Acquisitions: An Accounting Perspective
    Bartov, Eli
    Cheng, C. S. Agnes
    Wu, Hong
    [J]. ACCOUNTING REVIEW, 2021, 96 (02): : 55 - 79
  • [6] CONSEQUENCES OF INTEGRATION HETEROGENEITY IN MERGERS AND ACQUISITIONS
    Iborra, Maria
    Dolz, Consuelo
    [J]. MANAGEMENT RESEARCH-THE JOURNAL OF THE IBEROAMERICAN ACADEMY OF MANAGEMENT, 2006, 4 (02) : 127 - +
  • [7] Network integration for international mergers and acquisitions
    Zhang, Yufeng
    Fleet, Don
    Shi, Yongjiang
    Srai, Jagjit Singh
    Gregory, Mike
    [J]. EUROPEAN JOURNAL OF INTERNATIONAL MANAGEMENT, 2010, 4 (1-2) : 56 - 78
  • [8] Mergers and Acquisitions as a Form of Corporate Integration
    Merzlikina, Galina S.
    Minaeva, Oksana A.
    Agievich, Tatyana G.
    [J]. OVERCOMING UNCERTAINTY OF INSTITUTIONAL ENVIRONMENT AS A TOOL OF GLOBAL CRISIS MANAGEMENT, 2017, : 481 - 487
  • [9] BANK MERGERS AND ACQUISITIONS - INTEGRATION AND SYNERGIES
    Tanase, Renate Doina
    [J]. INDUSTRIAL REVOLUTIONS, FROM THE GLOBALIZATION AND POST-GLOBALIZATION PERSPECTIVE, VOL IV: BANKING, ACCOUNTING AND FINANCIAL SYSTEMS FROM THE 21ST CENTURY PERSPECTIVE, 2009, : 609 - 616
  • [10] The integration of IT-resources in mergers & acquisitions
    Kromer, G
    Stucky, W
    [J]. WIRTSCHAFTSINFORMATIK, 2002, 44 (06): : 523 - +
12345