and its attempts to rename itself as part of a major restructuring exercise aimed at fostering a new image and identity for the organization. The activity of corporate renaming, aligned with an attempt to change its identity is substantially on the rise where organizational restructuring, including mergers and acquisitions and spin-offs, claims to play a part in a rule of the business survival. Examples include Accenture (formerly Andersen Consulting), Diageo (merged Guinness and Grand Metropolitan), and Centrica (a former arm of British Gas).