We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
AQUISIÇÃO DE EMPRESAS COMO FATOR DE MUDANÇA NO SISTEMA DE CONTROLE GERENCIAL: UMA ANÁLISE ESTRATÉGICA SOB A PERSPECTIVA DA TEORIA CONTINGENCIAL.
- Authors
Dias Jordão, Ricardo Vinícius; de Souza, Antônio Artur
- Abstract
A great number of merger and acquisitions (M&A) have taken place in Brazil and worldwide, but studies have shown that many of them turn out to be unsuccessful transactions according the value generation principle. The post-acquisition management control system (MCS) has been pointed out in the literature as one of the factors that collaborate for the success of these transactions. Building on an application of the contingency theory to a case study, this paper aims to analyze the effect of the corporate and business strategy on the changes that occurred in the MCS of a company following its acquisition. The results expand the knowledge on the subject, contributing to reducing the research gap in Brazil, i.e. related studies on this topic are still scarce in the country. The analysis supports two major conclusions: (1) changes in the acquired company's MCS were derived from the new results-oriented strategy introduced by the acquirer with the intent of turning the acquired company into the world leader in its industry within ten years, and (2) the implementation of such strategy implied changes in the MCS - which is currently carried out by a combination of aspects of quality control, cultural control, production control and financial control.
- Subjects
BRAZIL; POST-acquisition integration (Mergers); MERGERS &; acquisitions; MANAGEMENT controls; CONTINGENCY theory (Management); CHANGE management
- Publication
Revista Universo Contábil, 2013, Vol 9, Issue 3, p75
- ISSN
1809-3337
- Publication type
Article
- DOI
10.4270/ruc.2013323