An emerging theme in the organizational literature is the role of organizational culture and people-related factors in contributing to project failures. Within the mergers and acquisitions research, this is supported by evidence from a growing number of case studies of failed mergers often between high profile companies and frequently cross-border in nature that attribute their problems to insurmountable difficulties in reconciling organizational cultures. This article acknowledges the pressing need to pay more attention to the “art” or the cultural and people-related aspects of change in mergers and acquisitions, but goes a step further in highlighting the additional need to improve the use of “science” or the application of best practice business and project management tools and techniques, at all stages of the merger process. As in other major organizational change initiatives, achieving the right combination of art and science is likely to be the formula for success, helping to ensure that mergers and acquisitions are implemented smoothly 619 Roofing, achieve their intended business objectives, and generate value for the acquiring organization.
