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Le Systeme De Controle Organisationnel : Un Facteur Clef De Succes Des Operations De F/A

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  • Yves Levant

    (LEM - Lille - Economie et Management - Université de Lille, Sciences et Technologies - CNRS - Centre National de la Recherche Scientifique)

Abstract

Le système de contrôle organisationnel mis en place par le groupe est une pierre angulaire déterminante du succès d'une F/A. Les résultats d'une enquête auprès d'une cinquantaine d'entreprises a permis de tirer les enseignements suivants : il faut s'investir dans ce que l'on sait faire, en associant à cette stratégie, un contrôle de type " stratégique ", mis en place de manière planifiée et rapide, et bien souvent en remplaçant le dirigeant. Toute autre stratégie semble aléatoire ou moins performante, tout au moins en ce qui concerne les groupes et entreprises de taille moyenne étudiés.

Suggested Citation

  • Yves Levant, 1999. "Le Systeme De Controle Organisationnel : Un Facteur Clef De Succes Des Operations De F/A," Post-Print halshs-00587794, HAL.
    • Handle: RePEc:hal:journl:halshs-00587794
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00587794
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    References listed on IDEAS

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    1. Jones, C. S., 1985. "An empirical study of the role of management accounting systems following takeover or merger," Accounting, Organizations and Society, Elsevier, vol. 10(2), pages 177-200, April.
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    Cited by:

    1. Ludivine Chalençon, 2013. "Le Controle De Gestion Dans Les Fusions-Acquisitions Internationales : Un Outil D'Integration ?," Post-Print hal-00991712, HAL.
    2. Ludivine Chalençon, 2013. "Le Contrôle de Gestion dans les Fusions-Acquisitions Internationales : un Outil d'Intégration ?," Post-Print halshs-00864098, HAL.

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