Proceedings of the 2022 2nd International Conference on Public Management and Intelligent Society (PMIS 2022)

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Social Mosaic Theory: Empirical Investigation of Re-engineering of Information System in Merger and Acquisition Performance and Efficiency

Authors
Xinyue Yang1, *
1Accounting, Corporate Governance, Beijing Jiaotong University, Beijing, China
*Corresponding author. Email: 448487896@qq.com
Corresponding Author
Xinyue Yang
Available Online 7 December 2022.
DOI
10.2991/978-94-6463-016-9_44How to use a DOI?
Keywords
Business Information Technology; Merger and Acquisition Efficiency; Social Mosaic Theory; Information System; Risk Management
Abstract

Mergers and acquisitions could have a negative impact on the operations of the companies involved when Information Science methodologies are not properly implemented. The requirement to integrate individuals, information systems, business processes, and a wide range of information technologies across the merging firms is one of the most significant difficulties. The study uses the Social Mosaic Theory and social network asymmetry with information asymmetry to analyze the influence of the usage of Business Information Technology on the efficiency of company mergers and acquisitions. Using the iFand database, which contained the merger transaction, a total of 22,758 valid samples were collected from A-share listed companies between 2008 and 2018 in addition to financial parameters gleaned from the CSMAR database and the Internal data. Linear regression is used to test the significance of the hypothesis. With a p-value of 0.01, the results show that a high level of Information System use and re-engineering can enhance M&A process performance and efficiency. According to the findings, information science can help mergers and acquisitions run more smoothly while at the same time mitigating some of the downsides.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2022 2nd International Conference on Public Management and Intelligent Society (PMIS 2022)
Series
Atlantis Highlights in Computer Sciences
Publication Date
7 December 2022
ISBN
978-94-6463-016-9
ISSN
2589-4900
DOI
10.2991/978-94-6463-016-9_44How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Xinyue Yang
PY  - 2022
DA  - 2022/12/07
TI  - Social Mosaic Theory: Empirical Investigation of Re-engineering of Information System in Merger and Acquisition Performance and Efficiency
BT  - Proceedings of the 2022 2nd International Conference on Public Management and Intelligent Society (PMIS 2022)
PB  - Atlantis Press
SP  - 419
EP  - 426
SN  - 2589-4900
UR  - https://doi.org/10.2991/978-94-6463-016-9_44
DO  - 10.2991/978-94-6463-016-9_44
ID  - Yang2022
ER  -