Cross Border Acquisitions and Synergies - Literature review Example

The conduct of research methods for this study entailed selecting the appropriate approach that would enable a thorough investigation of the subject based on its context (Ghauri and Gronhaug, 2005). It, research, provides a means to gain an insightful understanding of a subject through the exploration of books, journal articles, and other sources to arrive at an unbiased understanding of the issues, and allied aspects involved (Ghauri and Gronhaug, 2005). In terms of this study, the approach utilized what Grissom and Kim (2005) term as practical research that consists of the segments ‘construct’ and ‘exploration’.

Under the first, ‘construct’, observations, evaluations and developmental research are utilized to explore the subject matter (Grissom and Kim, 2005). Under the ‘exploration’ segment, simulations, models along with field studies are used (Grissom and Kim, 2005). The above is part of a range of research methods that include positivism along with quantitative and qualitative research (Ghauri and Gronhaug, 2005). These elements were used to assist in the conduct of the literature review that aids in the justification of the research and develop the information content (Da Sileira et al, 2001).

Through the investigation of source materials on the subject matter important details, facts, and direction were gathered that provided the basis for the formulation of the research question (Whittemore and Knafl, 2005). By understanding the facts, issues, challenges and allied factors uncovered in the literature review process, the research question begins to appear. Through the investigation process under the literature review, the plan for delving into the exploration of fair value accounting and its significance as an accounting issue in cross border acquisitions developed.

The approach to the search for information regarding the literature review first entailed taking a broad-based approach that generalized the context as the starting point. This was used to ascertain what developed from this initial search of materials that aided in the refinement of search areas, terms or paths to follow (Boote and Beile, 2005). In the instance of this subject, the study sought to look at current accounting issues in terms of “Cross Border Acquisitions and Synergies”.

Considering the broad-based nature of the above, the opening research needed to ascertain the meanings associated with “Cross Border Acquisitions and Synergies” as a starting point. This was a necessary step in order to become acquainted with the terms and connections associated with the subject. Through the above approach, it was developed that by reviewing and scanning various source materials companies seek cross border acquisitions for a wide array of reasons. Briefly, the more prevalent areas represented the need to expand into new markets, stave off competitive inroads, seek growth as a means to maintain size in a competitive environment, acquire assets, add to shareholder value and other areas (Boote and Beile, 2005).