Organizational culture and post-acquisition changes in management control systems: An analysis of a successful Brazilian case |
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| Authors: | Ricardo Viní cius Dias Jordã o,Antô nio Artur Souza,Ewerton Alex Avelar |
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| Affiliation: | 1. Pedro Leopoldo Foundation, Brazil;2. Center for Advanced Studies in Management and Economics (CEFAGE-UE), Portugal;3. Swiss Management Center, Switzerland;4. Federal University of Minas Gerais, Brazil |
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| Abstract: | This paper analyzes the effect of organizational culture on the post-acquisition management control system (MCS) of the Brazilian company Extrativa Metalquímica Inc. after its acquisition by the FASA Participações Group. The results herein reported add to discussions of the subject and contribute to reducing the research gap in this area in Brazil. The analysis supports two major conclusions: (1) changes in the acquired company's MCS were derived from the new financial results-oriented culture introduced by the acquirer; and (2) the implementation of this culture implied modifications in production, financial and quality controls. |
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| Keywords: | Organizational culture Mergers & acquisitions Management control systems Brazilian case study Post-acquisition management |
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