مقاله انگلیسی رایگان در مورد نقش حسابداری در حس یکپارچگی مالکیت

مقاله سال ۲۰۱۷

 مجله اسکاندیناویایی مدیریت – Scandinavian Journal of Management

This study draws on interviews with the top management teams of two Finnish companies after their acquisition process, and with external advisors involved in advising these companies. It contributes to the post-acquisition literature (Hardy & Phillips, 1998; Haspeslagh & Jemison, 1991; Janis, 1972; Jemison & Sitkin, 1986; Vaara & Monin, 2010; Vaara, 2003) and the emerging research on accounting and sensemaking (Jørgensen, Jordan, & Mitterhofer, 2012; Kraus, & Strömsten, 2012; Tillmann & Goddard, 2008) by examining how accounting, as a resource for sensemaking, affected the construction of meaning during postacquisition integration.

This study draws on the concept of sensemaking (Gioia & Chittipeddi, 1991; Weick, 1995). Gephart (1993, p 1485) defined sensemaking as “the discursive process of constructing and interpreting the social world”. In strategic change, sensemaking involves efforts by individuals participating in the change process, constructing and reconstructing their meanings (Gioia & Chittipeddi, 1991). As Weick (1979) claims, parties use enormous amounts of time settling among themselves on an agreeable translation of what is taking place. Thus, in this current study, sensemaking can be perceived as a process of social construction whereby the top management teams of the buyer and the seller form and reform commonly accepted and plausible meanings of their signed acquisition. Sensegiving in this context is considered as the buyer’s top management’s attempts to influence the outcome, as well as to communicate their thoughts to the seller’s top management, employees, and customers.

Additionally, the study focuses on accounting and its role in making sense of post-acquisition integration. As Gerdin et al. (2014, p 390) argue: “accounting significantly contributes to forming (rather than just informing about) organizational life”. Earlier studies on accounting and sensemaking have indicated, for example, how as the outcome of top management’s sensemaking,certain specified goals were created based on accounting metrics, creating commitment in uncertain situations such as an initial public offering (Kraus & Strömsten, 2012). Therefore, accounting can provide a plausible representation of the area that the managers are trying to navigate, and to thus animate them. However, accounting as a resource for sensemaking is an understudied area and could offer relevant insights into the sensemaking process in post-acquisition integration.