The forces against change are often both obscure and easy to recognize. They include management churning, traditional accounting culture and practices, natural human resistance to change, and a lack of urgency for change.
The forces working against change are not necessarily easy to recognize and are always very difficult to overcome. Hourly people fighting change is seldom a real issue; middle management resistance is far more formidable.
A lack of management vision is a problem, but not necessarily a “top 10″ issue if urgency for change exists.
The typical first responses to change that most people undergo as part of the natural “grieving cycle” include Confusion, Fear, and Resistance.
People never vigorously accept management-suggested changes, especially if they have been burned repeatedly by “program of the month” efforts in the past. At the same time, people are not stupid; they will not overtly resist or fight changes as that would be political suicide. Instead, they will try to sit on the sidelines and see whether or not the change initiative will get long-lasting traction.
Management churning (frequent turnover of management) tends to result in employees secretly praying that top management will move on before they actually have to change anything.