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Successful Management of Mergers & Acquisitions: Development of a Synergy Tracking Tool for the Post Merger Integration formatIsbn:Softcover - 9783954891658 KAPITEL: Der sechste Absatz --In Business Development, Mergers & Acquisitions (M&A) have become an increasingly attractive growth opportunity among companies over a long period of time. Nowadays, there is hardly a day where current developments of ongoing M&A transactions or speculations about presumed M&A deals cannot be followed in the daily press. It is proved that a huge number of M&A did not deliver on their promises. The majority of failed M&A are a result of mismanagement