Corporate Restructuring Through Mergers and Acquisitions: Accounting Challenges and Practices in Bangalore

Abstract

This study investigates the accounting challenges faced during corporate restructuring through mergers and acquisitions (M&A), based on primary data collected from 100 accounting and finance professionals in Bangalore. It explores the practical difficulties in fair value estimation, goodwill recognition, ERP integration, and regulatory compliance. Using a structured questionnaire, the study captures frequency and percentage responses and identifies key accounting pain points and coping strategies. The findings underscore the need for better integration planning, standardization of practices, and upskilling of accounting teams to support post-merger financial health.
The study contributes to applied finance and accounting research by providing practical insights into post-merger accounting complexities and the preparedness of organizations in Bangalore to manage financial integration during corporate restructuring.