Many organisations now undergo major restructuring every few years. Sometimes this process is necessary in order to respond to market changes, developments in technology or staff turnover. But quite often restructuring is simply a device by managers to give themselves a high profile and create the illusion that they are doing something important. From their perspective, it has the added benefit of creating an atmosphere of insecurity and keeping the troops on their toes. In my experience, it is very rare for a proper cost/benefit analysis of restructuring to take place after the event. Instead, managers use their narrative privilege ??? for example, in compiling annual reports ??? to put a positive spin on the results of their efforts. Ask the guys on the front-line of the operation and you are likely to get a different assessment.