The Site Of The Merger: The Mobilisation Of Accounting In The Preparation Of A Merger
This paper draws on practice theory (Ahrens & Chapman, ACC, ORG & SOC., and Vol. 32, No. 1/2, 2007) to explain the ways in which management controls were mobilised in a merger between two local banks in the Netherlands. The paper also draws on Schatzki's (ORG. STUDIES, Vol. 26, No. 3, 2005) notion of sites to argue that the practices and associated controls were tied to highly specific contexts. When the merger was completed, the so-called site of the merger, in which all preparations were performed, was dissolved. As a consequence, many controls which were mobilised during these preparations had become unavailable. As a consequence, the post-merger bank was unable to control the newly prepared procedures of the new bank.