Either global crisis of the civilization, crisis of modernity, or even a simple reply to the requirements of the globalization, for more the conservatives, the name given to the period of transformations for which crosses the society, there is a consensus among various authors, besides a movement of entrepreneurs, executives and employees of diverse organizations, that the change with respect to the form we see the relation organizations and society is not only primordial, but a consummated fact. The society crosses a phase in which it faces problems, most of them, resulted of its own development. This problematic issue has been subject of diverse areas, including academic, administration and politics. Considering previous studies and enterprise experiences that have already shown the possibility to adopt a more ethical, human and ecologically engaged perspective, as well as theoretical contributions on the transforming change, the purpose of this work was to understand the nature of the difficulties and the inherent incentives to a process of transforming organizational change. With regard to the final considerations, due to the particularly nature of the paradigm change, the results of literature corresponded to our expectations of that it was not possible to find only one single answer to the problem. A group of authors gives more emphasis to the difficulties in the change processes, usually associated to the values of the traditional administration, whereas another group gives more emphasis to the incentives of change, associated to ethical values, responsibility, cooperation and solidarity. Anyway, both difficulties and incentives are associated to values, those which correspond to the aspects of axiological nature. The analyses of the data, as well as the analysis of the bibliographical research, have led to the philosophical bases of the problem of change. In the philosophical perspective, the result of the empirical research allowed us to also identify the greatest frequencies in the axiological categories. However, the incentive categories are the most remembered, in regard to their frequency and diversity, for there were three incentive categories and only one difficulty category.