Mariani, Andrea; Cifalinò, Antonella; Lisi, Irene Eleonora - In: Journal of Accounting & Organizational Change 20 (2024) 6, pp. 252-276
Purpose Despite the literature highlighting the relevance of mergers and acquisitions (M&As) as strategic options for organizations’ evolution, such events maintain a high failure rate. All stages of M&As generate considerable stress on management accounting systems (MASs) and related actors....