The high rate of merger and acquisition (M&A) failures, the dearth of research and the lack of explanation of the role of the management accountants in M&A integration process raises some important questions for senior financial managers charged with the responsibility of integrating the various functions and tasks inherent in the MAS integration process.
This study attempts to rectify this position by examining and mapping out the role played by management accountants in the integration process of MAS in mergers and acquisitions with a view to providing a guide for practicing accountants and senior managers.
