ABSTRACT
Senior managers and corporate specialists play an important part in acquisition processes. 1 Through their formal tasks and personal career interests, they may be regarded as stakeholders in the process, in the sense that this term is used by Freeman et al. (2010: 26). To what extent such persons outside the executive management team get involved in shaping strategy seems not to have been studied much, although staff members in accounting and finance are reported to have somewhat more influence than other staff (Miller, David, and David 2008). In this chapter, we focus on one such stakeholder: the internal auditor and her/his involvement in acquisitions.
