Successful Foreign Acquisitions: The Pivotal Role of the Management Accountant (CIMA Research)

Successful Foreign Acquisitions investigates two cross-border acquisitions with the aim of looking at the role of management accounting in the process and drawing useful lessons about the acquistion and integration process for practioners.

The authors:
*identify the acquisition strategy and examine its added value
*evaluate the strategy in both cultural and economic terms
*consider the required management control systems needed to implement the strategy and compare this with the actual control systems used
* review what performance measures would be needed to encourage managers to deliver and compare these with the actual measures introduced
* consider how environmental and cultural differences impact on this process