Culture mismatch will definitely create issues and problems. If the culture mismatch involve keys personnel and crucial operations, we definitely need to think twice before the merger and acquisition. However, if it involve non key personnel and non crucial operations, dont think it should be a crucial factor to determine the merger and acquisition. Issues arising from the difference in culture on non key personnel and non crucial operation can be mitigated via SOP and intense training. Only those survive from the SOP and after training shall remain to be retained.