The culture match analysis has to be done at a very early stage by the acquiring company, starting even earlier than the first contact of the target company. This will be based on market and competitors available information, discrete interviews, etc.
During the acquisition process, management will have to deep dive in the cultural aspects trying to identify aligned areas as well as areas where they might complement each other or even allow them to grow stronger as a unite organisation.
Avoiding a failure due to cultural miss-match will be the consequence of having done a deep cultural due diligence.
