This is perhaps the most challenging aspect of any integration process. The success or failure of a merger or acquisition depends almost entirely on the guidance of management leadership. Timothy Galpin, a retired human resources manager who experienced two mergers in his seventeen-year career, reveals in his book, The Complete Guide to Mergers and Acquisitions: Process Tools to Support Mergers and Acquisitions Integration at Every level, that “Merger integration is arguably the ultimate change management challenge.” (((Galpin, Timothy, p. 55))) Therefore, in the case of mergers and acquisitions, human resource management teams of both companies take on the enormous task of integrating the two corporate cultures. It is not an easy undertaking, nor does it take a short time. Galpin also states that “85% of executives involved in mergers reported that the major problems they encountered it was the differences in management style and practices.” (((Galpin, Timothy, p. 4))) A company's management must be willing to integrate its own thinking with the thinking of the company's management with which it works. is melting and vice versa. Natin Vizirani, a transitional organizational management consultant whose writings regularly appear in the pages of the popular publication, SIES Journal of Management, points out in his article titled “An Integrative Role of HR in Handling Issues Post Mergers and Acquisitions,” that, “Cultural Differences at the top management level are very likely to affect the merging company's ability to achieve synergies.” (((Vizirani, Natin, p. 83))) This can obviously cause problems teams to change the current administrative control will negatively affect a