Organizations nowadays are merging or acquiring smaller firms to expand their presence everywhere, for example, Walmart acquired Flipkart to enter and expand in the Indian market, Tata acquired Air India to garner space in Aviation Industry, etc. When no of the organization decides to merge how does culture play a role in the whole process or what effect does it have on the process or afterward on the performance of the organization, we are trying to understand that through this paper. We looked into various researches done on this subject to get a good understanding of cultural issues that organizations face in Mergers and Acquisitions. While reviewing these research papers we found that most organizations face a negative impact on the performance due to cultural issues and in some cases, it even results in failure.