El Impacto de los Procesos de Adquisiciones Transnacionales Sobre los Sistemas de Control

(Complete work in Spanish) The doctoral thesis contributes to some related Management Control areas such us Mergers and Acquisitions (M&A) and the informal components of Control Systems. The objective of the research was to analyse how this process of business concentration may impact on the Management Control System of the acquired firm. For this purpose an alternative theoretical model have been developed from the review of Management Control literature and M&A in Management Accounting. T...