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Management Accounting and Control Systems of Post-acquisition:  The Case Study of Scania
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
2018 (English)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

In 2014, Volkswagen (VW) became the only owner of Scania, acquiring full-control of the company (Pohl, 2017). Scania is the only truck manufacturer that has been able through long period of time to show black figures constantly. VW and Scania have two separate and well- established MACS, namely budgetary system at VW, while lean accounting and rolling forecast at Scania. After the acquisition, the two MACS have presumably been integrated to some extent, in one way or another. The differences in MACS can create barriers for integration and tension may arise. The broad topic of the thesis is management accounting and control challenges and consequences in post-acquisition phase. In previous research, scholars have identified a number of factors that are critical to facilitate the integration of MACS, among other things, the similarities regarding, corporate culture, style of management, and working methods. Otherwise, the subsidiary may choose to adopt one or more containment mechanisms to ease the tension between the two MACS. Our result is in line with Tillema and Van der Steen (2015) who have identified three mechanisms to deal with the tension, namely, colonizing, compromising, decoupling.

Place, publisher, year, edition, pages
2018. , p. 114
Keywords [en]
management control systems in post acquisition
National Category
Natural Sciences
Identifiers
URN: urn:nbn:se:lnu:diva-76313OAI: oai:DiVA.org:lnu-76313DiVA, id: diva2:1222723
Subject / course
Business Administration - Other
Educational program
Business Process and Supply Chain Management, Master Programme, 60 credits
Supervisors
Examiners
Available from: 2018-06-25 Created: 2018-06-22 Last updated: 2018-06-25Bibliographically approved

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Citation style
  • apa
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