Mergers and acquisitions have become the most dramatic display of vision and strategy in the corporate world. With a single move, managers can change the course of their companies, their careers, as well as create value for their shareholders. This explains why companies are joining in record numbers today. Executives pursue mergers and acquisitions as a way to create value by acquiring technologies, products, and access to markets; create economies of scale and establish a global brand presence. However, the business environment is littered with integrated companies that have lost shareholder value. This article examines culture as the primary factor that has counteracted the value-creating energies of economies of scale and global market presence in mergers and acquisitions. Culture has emerged as a major barrier to effective integrations. Therefore, it is necessary for managers to effectively manage cultures during mergers and acquisitions. 2.0 Different definitions of culture 2.1 Different constructs to define culture Culture has been defined by a number of constructs. Historical definitions refer to culture as a social heritage or tradition that is transmitted from generation to generation. Behavioral definitions view culture as shared and learned human behavior, usually involving a way of life (Naylor 3). Normative definitions of culture identify culture with ideas, values, or rules of life. Functional definitions view culture as how humans solve problems by adapting to the environments in which they live (Naylor 3). Other definitions describe culture as a complex of learned ideas or habits that inhibit impulses and differentiate humans from other animals. Structural definitions perce...... half of the paper ......r Value through mergers and acquisitions. Hoboken, NJ: John Wiley, 2011. Print. Denison, Daniel, Bryan Adkins and Ashley Gudroz. Managing cultural integration in cross-border mergers and acquisitions. Advances in Global Leadership 6(2011): 95-115.DePamphilis, Donald. Mergers and Acquisitions Basics: Everything You Need to Know. Burlington, MA: Academic Press, 2011. Print.Hofstede, Geert. Cultures and Organizations: Software of the Mind (3rd edition) London: McGraw Hill, 2010. Print.Nahavandi, Afsaneh and Malekzadeh, Ali. Acculturation in mergers and acquisitions. The Academy of Management Review 13.1(1988): 79-90.Naylor, Larry. American culture: Myth and reality of a culture of diversity. New York: Greenwood Publishing, 2003. Print.Schwartz, Shalom. A theory of cultural value orientations: Explanation and applications. Comparative sociology 5.2(2006): 137-183.