Post-M&A organisational cultural change is a traumatic
experience for organisational members. It generates
resistance and contributes to M&A failure. Nevertheless,
the literature on managing post-M&A cultural change is
scarce and largely focused on overcoming the
debilitating impact of inter-organisational cultural
differences on communication. We argue that focus on
cultural differences is important but not sufficient for
a successful management strategy. Other factors, such as
how company members perceive the outcomes of cultural
changes, should be taken into account. We explore how
acquired companies' members justify their attitudes
towards post-acquisition cultural changes. Following our
findings, we provide recommendations for the guidance of
cultural change in acquired companies by the acquirers'
managers. 2007 pdf
