The basic principle of reorganization is that the only thing holding your company back is its structure. And in some cases, that's true. More frequently, reorganization is a good way to make the furniture movers rich, disrupt projects, and drive employees mad.
In pattern terms: If your company has performance problems (real or imagined), fix them by aligning the corporate structure with the perceived "real" organization structure. Repeat until bankrupt. Closely related to DownSizing.