Culture can counteract the value-creating effects of mergers and acquisitions if not properly integrated. Culture consists of shared values, beliefs and assumptions that influence behavior within a company. Integrating two different company cultures can lead to slow decision-making, employee frustration and turnover, and breakdowns in collaboration if the cultures are not considered in the integration process. Steps to overcome cultural barriers include making culture a major part of change planning, identifying who owns corporate culture, considering the strengths of both cultures, implementing decision-making processes not vulnerable to cultural differences, building an internal brand, and integrating compensation programs. It is important to not try changing culture overnight, work with rather than against existing culture, reduce how culture magnifies risks, and