摘要：Why do the international mergers and acquisitions succeed or fail? The researchers have not provided yet the final answer, but it is sure that the new corporations resulting from mergers and acquisitions often face serious cultural problems due to the cultural differences that inherently appear in such organization. This paper focuses on the factors that can moderate the effects of this differences (thus diminishing the shock of the cultural changes) and on the four ways in which the acculturation process can take place during mergers and acquisitions.
