The goal of organizational change management (OCM) is to identify and minimize issues and risks associated
with the implementation of a new system or process. During the introduction of any new system or process,
a series of OCM activities are executed so that changes are communicated effectively and users are trained
appropriately. OCM has proven to be essential for any new system or process to become successfully integrated
into day-to-day operations.
Change initiatives that occur in business—those that affect any functional area, including management
accounting—can be divided into two high-level categories: strategic change and operational change.
Strategic change initiatives involve shifts in the culture, thought, or mission of the business. Operational
change initiatives involve the way employees work and lead to changes in systems, processes, or both.
Operational change can invoke strategic change if the change in operations results in transforming the
mission and/or culture of the business as well.