I. IntroductionMergers and acquisitions happen all the time. But many companies are unable to stimulate growth after mergers due to conflicting corporate cultures. Managing human resources means managing people and cultures. In mergers and acquisitions (M&A), it's not as simple as putting two cultures in one bowl. Instead, it challenges management to consider every possible culture clash, address employee concerns about the change in management, and the need to define the new company's directions. Although management cultures can ensure smooth transitions in mergers and acquisitions, many executives consider management culture to be a low priority compared to financial affairs and strategic aspects (Marks & Mirvis, 2011). In an article “A framework for the role of HR in managing culture In mergers and acquisitions, Mitchell Marks and Philip Mirvis show the importance of the “cultural end state” as a framework for guiding the company's transition. They highlight four types of distinct cultural end states: pluralism, integration, assimilation, and transformation (Marks & Mirvis, 2011). What they mean by “cultural end state” is the new direction of the company after the merger. Using the framework, this essay attempts to analyze the strategy to address the issue of resistance to change due to mergers and acquisitions.II. Merger & Acquisition and cultural changeMerger and Acquisition indicates the change in management and corporate culture. Culture involves how groups of people behave to align with the company's value. In other words, “Culture encompasses the way things are done in an organization” (Marks & Mirvis, 2011). It also means that the company culture; that exhibits shared values, roles, norms and ideologies, will strongly influence behaviors and attack...... middle of paper ...... Jad Mouawad explains: “Delta scored an important point by convincing its pilot unions to accept a common contract at the time of the conclusion of the merger. Many analysts said this gave the airline a critical advantage by involving a crucial work group early on” (New York Times, 2011).Establish AccountabilityReview, Review, RefocusWorks CitedJackson, SE, Schuler, RS, & Werner , S. ( 2012). Human Resource Management (11th ed.). Mason, OH: South-Western.Marks, M.L., & Mirvis, P.H. (2011, November). A framework for the role of human resources in managing culture in mergers and acquisitions. Human Resource Management, 50(6), 859-877. doi:10.1002/hrm.20445Mouawad, J. (2011, May 18). The long and complex path of the Delta-Northwest merger. The New York Times. Retrieved March 16, 2014, from http://www.nytimes.com/2011/05/19/business/19air.html?pagewanted=all&_r=0