Culture Clashes in M&A
Good point! Prior to any M&A it is all about the "up"side, while talking down the effects on the "down"side (after all, who invests in Downers?).
Culture merging is dealing with that latter. Further, Cultural mergers need long term planning Balance sheets may quickly change, people tend to change a lot slower.
I speak here from my studies and own experience. Culture DD may be a good thing, to draw the paradigms of the companies and their stakeholders (!) so that the new team realizes what they are up against. How about a "Director of Culture" sort of title to show the seriousness?