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Downsizing represents one of the most challenging tasks that business executives can face, because of the humancosts involved. (p. 145)Why downsizing? Environmental forces constantly affect society and organizations alike. On theone hand, organizations can create a cycle whereby they can influence or control the circumstancesin which they operate through the changes they make and the way in which they make them.However, organizations also can find themselves in a vicious spiral of decline and stagnationthrough an inability to control their own destiny with inconsistent and unsuccessful approaches tochange. Burke (2005) indicated, “Organizational restructuring and downsizing are a complex anddifficult task. A small but growing literature suggests that such changes fail to reach their objectives
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