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Mergers and Acquisitions Performance System: Integrated Framework for Strategy Formulation and Execution Using Flexible Strategy Game-Card

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Abstract

The study is a modest attempt to integrate all possible financial and non-financial performance parameters systematically as a mergers and acquisition performance system. The proposed framework is supposed to provide a useful insight of various perspectives of mergers and acquisitions and acquisitions performance, along with the financial perspective, as in the case of Kaplan and Norton’s (1992) balance scorecard. In present framework, dual perspective of the mergers and acquisitions performance is attempted, in form of enterprise as well as the customers factors. The system represents situation-actors-process and performance (S-A-P-P) framework, where S-A-P signifies critical success factors or lead factors for last P that symbolizes lag performance or key results areas (profitability, liquidity, solvency and growth-rate). The proposed system is likely to be an important contribution to the performance literature. It is useful in providing a more precise insight of mergers and acquisitions performance. Insight of actual or lead performance along with the causes responsible or lead performance parameters could facilitate further decision-making. Knowledge of weak as well as strong parameters of performance could be helpful in the formulation and execution of the requisite strategy for the continuous monitoring and betterment of the performance. The application of the system for the continuous monitoring of performance through formulating requisite strategy is proposed using flexible strategy game-card.

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  1. Department of Management Studies, Indian Institute of Technology Delhi, Vishwakarma Bhavan, New Delhi, 110016, India

    Anshu Mittal & P. K. Jain

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Mittal, A., Jain, P.K. Mergers and Acquisitions Performance System: Integrated Framework for Strategy Formulation and Execution Using Flexible Strategy Game-Card. Glob J Flex Syst Manag 13, 41–56 (2012). https://doi.org/10.1007/s40171-012-0004-7

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