“…These actions are consistent with the normative literature that advocates the necessity of addressing horizontal cultural differences at an early stage (Datta, 1991;Sales & Mirvis, 1984). Studies of university hospital mergers have also found that a main reason for failure may be attributed to horizontal tensions and clashes between top management and trustees at early stages (Cohen & Jennings, 2005;Kastor, 2003Kastor, , 2010b. However, although the research claims that horizontal integration of top management is necessary for overcoming resistance between the merging organizations at later stages (Santala, 1996, Schriber, 2006, such integration may be insufficient, as explained next.…”