The Matrix of Change is a visualization tool for capturing the existing and desired states of the proposed change, the complementary and opposing practices and how best to proceed in the implementation of the change.

The Matrix of Change system consists of three matrices: (1) The horizontal matrix, representing the current organizational system (2) The vertical matrix, representing the target (or proposed) organizational system (3) The transition matrix, which bridges the other two. The Matrix of Change also provides a five-scale importance evaluation, giving stakeholders the opportunity to state the importance of the practices and processes (assets/activities) to their jobs under both existing and proposed systems.

The figure below outlines the major parts of the Matrix of Change.