This article reviews the corporate culture basic concepts from merged and acquired companies to provide an accurate understanding of the mentioned idea given its relevance in the success or failure of the corporate growth. In order to complement the explanation, 10 successful and failed merger cases were revised within different economic circumstances, industry sectors and parts of the world. In this regard, this revision leads to the understanding of the corporate culture concept in mergers and acquisitions from a theoretical perspective as well as from lessons learned from previous experiences.