The change management iceberg suggested by Wilfried Kruger emphasizes that manager mainly consider the hard issues for change i.e. cost, quality and time. These issues represent only the tip of iceberg i.e. only about 10% of the total issues.
Most of the issues – soft issues – are below the surface.
Change affects 4 types of people in the organization:
Therefore attitudes – perceptions and beliefs, and behavior – power and politics, need to be managed.