Management Accounting Review
Online ISSN : 2435-6956
The Relationships Between Knowledge Donation and the Extent of Integration or the Use of Performance Measurement Systems After M&A
Yusuke Nakasaka
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2026 Volume 6 Issue 1 Pages 16-29

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Abstract

This study examined the relationships between knowledge donation by the acquired firm, as a process of synergy realization, and the extent of integrations or the use of performance measurement systems during post-merger integration. Using survey data from managers of acquired firm in Japan, the results revealed positive direct effects of human and organizational integration, and interactive use on knowledge donation. In contrast, integration of performance measurement systems weakened the positive effect of interactive use on knowledge donation.

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© 2026 The Japan Cost Accounting Association
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