PERCEPTIONS OF ORGANIZATIONAL IDEOLOGY FOLLOWING MERGER - A LONGITUDINAL-STUDY OF MERGING ACCOUNTING FIRMS

被引：17

作者：

ASHKANASY, NM ^{[1
]}

HOLMES, S ^{[1
]}

机构：

[1] QUEENSLAND UNIV TECHNOL,SCH ACCOUNTANCY,BRISBANE,QLD,AUSTRALIA

来源：

ACCOUNTING ORGANIZATIONS AND SOCIETY | 1995年 / 20卷 / 01期

关键词：

D O I：

10.1016/0361-3682(94)00024-P

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

A 30-month longitudinal study of organizational ideology in two merging public accounting firms and one control firm (not involved in a merger) was undertaken using qualitative and quantitative methods. The study found support for a four-phase model of the merger process, initially involving a period of shock and retreat, but then followed by rapid adaptation and change. This was in contrast to the control firm, which appeared to react to the prevailing economic environment. Results highlighted the need to take account of human and cultural factors in mergers, and for management to take a proactive approach to reintegration following mergers.

引用

页码：19 / 34

页数：16