Chinese cross-border merger and acquisition (M&A) is still a less understood phenomenon, in particular the post acquisition phase. This research aims to articulate the connections between critical success factors and critical variables within each post - M&A stage as well as between pre- and post-merger stages from both the human resource process and culture perspectives in the Sino-Dutch acquired companies. We take the initiative to propose a new angle of looking at the post-acquisition integration from the management control perspective. The post-acquisition integration process could be seen as a designed performance management control system that requires the combination of two existing HR systems and two different organizational cultures. This management control system aims to create the best results in combination of both company's competitive advantages. Following this assumption, the framework of the post-acquisition HR integration process in a Sino-Dutch company in the Netherlands has been developed based on the variable factors that have been suggested by existing literature, the performance management control system theory, and empirical implications.