I'm currently working on an assignment helping to manage the change between old and new financial models. The business case makes perfect sense, the operating divisions who are the recipients of change are willing and able but the new unit set up to provide a centralised service are completely unaware that they have customers as opposed to poor saps who will have to like it or lump it. Very frustrating but more to the point: it's all very well managing the change in business processes to the customer but it's no good if the cultural change isn't managed alongside it. Too difficult? No - just not deemed important enough.