Mergers and acquisitions represent complex and very engaging operations for companies conducting them. Although their performance is frequently not meeting the objectives, their number paradoxically increases year by year. Several explanations have been investigated in the literature, the integration of the entities is often blamed. Indeed, during the accomplishment of the operation, the reorganization of structures occurs and there is a redistribution of the effective power. In this context, the management control may be able to become a pivot for the meeting of the entities. Thus, this paper proposes to study the importance of management control in the accomplishment of the integration process of mergers and acquisitions and how it can lead to their success.
