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

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).