The study finds that the role of management accountants in the MAS integration is focused on task aspects of the MAS integration process with relatively little attention on human aspects of integration. The emphasis of task integration process by the management accountants is not surprising in that the activity segmentation during acquisitions creates a process in which managers focus on the job they have been given rather than on the whole (Birkinshaw et al., 2000) hence management accountants may focus on task to get the job done.

The study also finds that all the acquirers (regardless of the industry size and implementation strategy to be used) follow the similar activities outlined in the first two stages of MAS integration framework i.e. preintegration and integration planning. However, at the implementation phase, the activities to be performed are contingent upon the implementation option adopted. Companies adopting immediate absorption tend to undertake minimal changes while companies adopting gradual integration tend to perform a number of activities ranging from co-ordination, standardisation of documents and consolidation. In addition, this study finds that large acquirers are more likely to immediately absorb the management accounting system of relatively smaller acquired system. This is not surprising given that integrating a relatively small firm tends to be easier. However, where the acquired system is unrelated, the acquirer is more likely to retain the MAS and allow it to operate independently. 

Flash Player 9.0.0 or above