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El Impacto de los Procesos de Adquisiciones Transnacionales sobre los Sistemas de Control
Antonio Lobo Gallardo
ISBN: 1-58112-120-2
DISSERTATION.COM
USA • 2001
El Impacto de los Procesos de Adquisiciones Transnacionales sobre los Sistemas de Control
Copyright © 2000 Antonio Lobo Gallardo All rights reserved.
Dissertation.com USA • 2001
ISBN: 1-58112-120-2
www.dissertation.com/library/1121202a.htm
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Introducción
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INTRODUCCIÓN
La principal motivación que nos ha llevado a realizar este trabajo ha sido
la importancia del fenómeno de las operaciones de concentración empresarial,
especialmente fusiones y adquisiciones (F&A), que se ha producido a nivel
mundial y, más recientemente, en nuestro país. Tenemos que destacar que el
número de operaciones de F&A que se producen actualmente en todo el mundo
ha venido aumentando rápidamente. Esta tendencia ha continuado de forma
progresiva durante las dos últimas décadas y, sobre todo, en los 90.
Sin embargo, y a pesar de la importancia de esta realidad, siendo el
volumen de recursos implicados en operaciones de fusión a nivel internacional
desde 1990 a 1998 de 1.305 billones de pesetas, esta cuestión ha sido poco
estudiada por investigadores en Contabilidad para la Gestión (CpG),
especialmente en España. Así pues, entendemos que nuestro conocimiento en
cuanto al posible impacto de estos procesos de cambio sobre los Sistemas de
Control (SC) o viceversa, no resulta suficiente.
Para realizar el trabajo de campo, hemos elegido el sector químico por
tratarse de uno de los más activos del mundo, tanto en lo referente a la cantidad
de operaciones realizadas entre distintos grupos multinacionales, como respecto
a los volúmenes de recursos comprometidos.
En este sentido, destacaríamos como una de las principales causas de esa
elevada actividad, la consideración de la misma como industria madura,
afirmación basada en la estabilización o incluso descenso, del número de nuevas
patentes registradas y, finalmente, el continuo incremento de los niveles de
competencia de la industria.
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