As one of the most important means of globalization for companies around the world, mergers and acquisitions (M&As) have been adopted as a core growth and expansion strategy. M&A integration involves combination in various areas, in which cultural integration has an important role. Nevertheless, the potential positive and negative impact of cultural dimensions on the success of M&A activity is somewhat less acknowledged in the business community.

The purpose of this paper is to explore problematic cultural issues in order to get an understanding of the characteristics and outcome of cultural integration as influenced by both national culture and organizational culture in M&A.

In order to fulfil the purpose a qualitative case study approach was chosen. Semi-structured phone interviews were made with the top managers who were responsible for the deal and employees that worked for both companies during the transition period. In addition, two survey were conducted among KPMG and Andesen members.

It could be summarized that KPMG and Andersen deal result in a great loss of ex-Andersen employees, due to the resistence from employees to the new culture after integration.