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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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