Article2003

Management accounting system integration in corporate mergers

74 citations0/0 files storedAccounting Auditing & Accountability Journal

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Accounting and Organizational Management Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting

Abstract

Abstract The objective of this longitudinal case study is to study management control problems in corporate mergers and acquisitions. This is executed by analysing the post acquisition merger processes of two companies of equal size, but with different cultures and management accounting systems (MAS). It is argued that the MAS evolution in such a context may differ significantly from other types of merger and acquisition. The study examines how the new MAS developed after the acquisition. It is argued that goal ambiguity, cultural conflicts, unintended consequences, and dominant individuals play a crucial role in such a process. The study expands and deepens previous findings on MAS integration after corporate mergers, and management accounting change and continuity in general. After comparing the findings of the case study with earlier research, the analysis is expanded and deepened through structuration theory and goal ambiguity.

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References

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