دانلود رایگان مقاله لاتین حس یکپارچگی مالکیت حسابداری از سایت الزویر
عنوان فارسی مقاله:
نقش حسابداری در ایجاد حس یکپارچگی بعد از مالکیت
عنوان انگلیسی مقاله:
The role of accounting in making sense of post-acquisition integration
سال انتشار : 2017
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بخشی از مقاله انگلیسی:
3. Method and fieldwork
The aim of this study is to explore the role of accounting in postacquisition sensemaking. This calls for a method that enables the researcher to approach the theme as a complex social phenomenon (Tomkins, 2001) in its real-life context (Yin, 1984). Theorizing in this study is therefore best described as interpretative, applying a case study method (Gummeson, 1991; Scapens, 1990). The empirical investigation drew on a post-acquisition integration process of two Finnish companies that initiated in late 2007. Data was gathered through eighteen semi-structured field interviews with the seller’s management team and board of directors, buyer’s and merged companies’ top management and board of directors, and external advisors who participated in the integration process. Interviewed external advisors were senior integration, financial, and legal advisors who assisted the buyer company, as well as strategy advisors who assisted the merged companies after the acquisition (the same strategy advisors advised the seller company during the acquisition negotiation process). Semi-structured interviews were chosen in order to encourage the interviewees to discuss matters with their own meaning constructs (Rubin & Rubin, 1995). Confidentiality was the main concern in gaining the access to this case and a major matter in handling the interview data. This aspect of the study was described to the interviewees so that they would be encouraged to share their experiences freely. A lot of effort was put into creating as informal an interview situation as possible by emphasizing the independence and neutrality of the researcher in order to minimize threats to reliability and validity (McKinnon, 1988). Additionally, semistructured interviews enabled the researcher to ask probing questions (McKinnon, 1988). The themes for the interviews were prepared in advance and discussed with the interviewees, but the interview format was not shared. Thus, the researchers enjoyed the freedom of directing the conversations in appropriate directions. The interviews, lasting from 30 to 150 min, were conducted between October 2012 and January 2013, amounting to more than twenty-four interview hours. All interviews except two were taperecorded. During these two interviews, notes were taken and transcribed immediately after the session. Prior to the research project, the researcher had no connection with the interviewees or the companies. After a kickoff meeting with the buyer’s CEO, a site visit was organized at the merged companies’ headquarters. There the researcher was able to introduce himself to the parent company’s and seller company’s senior management. All interviewees except one were met in person before the actual interview, which enabled the researcher to build reliability, especially with the persons interviewed by phone. Five persons were interviewed through a conference call.
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کلمات کلیدی:
PDF]PLANNING CORPORATE POST-ACQUISITION INTEGRATION ... www.eajournals.org/.../Planning-Corporate-Post-Acquisition-Integration-Application-... by S Oppong - Related articles be a key driver of the success of the post-acquisition integration. ... sense. Three to four years post-acquisition, 50-80% of merged entities are described as. The Handbook of Mergers and Acquisitions https://books.google.com/books?isbn=0199601461 David Faulkner, Satu Teerikangas, Richard J. Joseph - 2012 - Business & Economics “Cultural and Structural Dynamics of Post-acquisition Integration. ... “Post-acquisition Integration as Sense-making: Glimpses of Ambiguity, Confusion, Hypocrisy, ... [PDF]Patterns of Post-Acquisition Integration in Technological Firms essay.utwente.nl/58984/1/scriptie_B_Monnink.pdf by BAA Monnink - 2008 - Related articles Keywords: (post)acquisition, technology, integration, value creation, synergy ... assignment of Norma on how to succeed post-acquisition integration of their acquisition of tooling operations of Philips IMS ...... Vaara's (2003: 862) sense making. [PDF]Integration in the Post-acquisition Phase - Aon www.aon.com/attachments/thought-leadership/post_acquisition_integration.pdf many of them privately admit to mixed feelings when ... synergies arising from the acquisition. ... in post-acquistion integration but only a small number. Finance Sense - Page 390 - Google Books Result https://books.google.com/books?isbn=0070528020 Chandra - 2003 - Finance 5 Failing to Integrate Well Even the best strategy can be ruined by poor ... Manage the post-acquisition integration Step 1: Manage the Pre-acquisition Phase A ... Identification Processes in Post-Acquisition Integration: The Role of ... link.springer.com/article/10.1057/crr.2012.8 Jul 31, 2012 - It also contributes to the literature on the management of the post-acquisition integration process empirically confirming that social interactions ...
