The starting point for this thesis is the failed cooperation of four distributors in Germany. The author is involved in this alliance and intends to investigate what went wrong and what they can do to make it successful. Therefore empirical data has been collected from different forms of cooperation in technical wholesale in Germany. The case study research is based on the repertory grid technique. Since the interviewees' knowledge partly consists of tacit knowledge, the repertory grid method was found particularly suitable. The aims of the survey are: (1) investigation of the reasons for the failed cooperation, (2) identification of success factors for a prosperous alliance, and (3) a comparison of the alliances. Based on thirty repertory grid interviews, classified as customer and partner interviews, the author reveals the reasons for why the cooperation failed and states the success factors of effective cooperations. The specific results of the repertory grid interviews are compared with findings from different theoretical approaches. Chapter one briefly contextualises the research project and its aim and objectives. Chapter two consists of the literature review which defines significant terms and definitions and explores the relevant theoretical frameworks for the research problem. The reason for considering five different theories is to work out the success factors from different positions. The results serve as a basis for the following data analyses. Chapter three outlines the underlying methodology on the basis of a "research onion". Different layers are explained in sub chapters, including the philosophical underpinnings, the research strategies and the used techniques and procedures. The advantages of the repertory grid technique for this research project are explored. In the analysis of the study results (chapters four and five), the repertory grid analyses are grouped into a qualitative analysis of the individual interviews and a subsequent group analysis. These two empirical chapters assess the reasons for both the failed cooperation and the reasons for success in a prosperous cooperation. The final chapter brings together the results from both the literature review and the interviews, summarising the success factors and introducing ideas for improvements. Finally, the author discusses the study's limitations and encourages future research. The findings identify both the mistakes made by the failed BMS cooperation and success factors during the different stages of the cooperation process. Important findings that could be revealed both empirically and conceptually were, for example, that the coordination of activities and information was inadequate. Furthermore the agreement between the partners was not clear enough and the strategic alignment of BMS was incomplete.

Βασικός άξονας της εργασίας είναι η διερεύνηση των επιδράσεων της αλλαγής που επέφεραν τα Διεθνή Λογιστικά Πρότυπα στις οικονομικές καταστάσεις των εισηγμένων στο ΧΑ επιχειρήσεων κατά τη μεταβατική περίοδο 2004 με 2005. Παρουσιάζεται ο ορισμός, τα είδη, η ιστορική αναδρομή, οι αλλαγές, τα σφάλματα και το μέλλον των Διεθνών Λογιστικών Προτύπων, η διαφοροποίησή τους με τα Ελληνικά Πρότυπα και η εφαρμογή τους στα Τραπεζικά Ιδρύματα. / The aim of the present study is to investigate the repercussions of the accounting changeover from the Greek Accounting Standards (GAS) to the International Accounting Standards (IAS) in relation to the published financial statements of greek listed companies to the stock market of Athens for the transient period of 2004 to 2005. It is, also, presented the definition, the history, the future of IAS, the degree that the companies were ready to accept them. Furthermore, it appeArs the most important changes and the wrong things that do the companies while using them. In addition, it shows the differientation of GAS and IAS and the way the IFRS apply to financial institutions.