The scope of theoretical research on organizational change, which is characterized by fragmentation and interdisciplinary, is inevitably expanding. Such vision requires a deeper, complex analysis of the organization’s activities, identification of directions of strategic changes in the organization and the management of the proper preparation for strategic changes. The classical management focuses only on the issues of the management of the change processes, but the leaders of the present-day organizations must refine the strategic directions of change and follow them, and construct a change management strategy in the organization. This article presents theoretical aspects of the identification of directions of strategic changes in organizations based on the ideas of other researchers and theoretical insights created by the authors themselves.