The “what” of organizational change is frequently the focus rather than the “how,” which can result in the continued usage of outdated practices rather than real transformation. 

Leaders are prone to focusing too much on the “what” of organizational change, such as new strategies or models, rather than the “how” of implementing these changes. This lack of attention to the implementation process can lead to the use of old habits to achieve new goals, which poses a significant risk to the organization. Default approaches to change can result in busy work without genuine transformation of the system. Successful organizational change requires careful planning and implementation, as identified through research and practical experience by the authors. To achieve genuine transformation, it is important for leaders to consider the optimal ways to conceive, design, and implement change in their organization. 

Source: https://hbr.org/2023/04/the-most-successful-approaches-to-leading-organizational-change