This dissertation has the purpose of examine the effects of the integration process between the merger of companies Y and Z, both active in the Brazilian telecommunications industry, from the perspective of organizational culture. The data collection instrument used in the study consisted of a questionnaire based on the conceptual research model developed by Liao and Yen (2003), composed of 42 questions, 17 questions relating to organizational culture and 18 questions relating to employee work attitudes, for a total of 35 questions. The remaining issues are related to the characteristics of respondents. The survey response rate was 67per cent and is composed of 16 respondents originating from company Y and 14 respondents originating from company Z. Data analysis with the aim of mapping differences between the perceptions of employees from the companies Y and Z was made through a non-parametric statistical test, Mann-Whitney (U-test), due to the violation of the requirements for normal application of the t-test. The statistical results of the research point to the existence of different cultural perceptions among the members from each previous company, thereby implying that the merger integration process is still incomplete.