All Things D reports that CEO Steve Ballmer will introduce separate divisions for enterprise business, hardware, applications and services, as well as an operating systems group.
Ballmer has apparently gone ahead with the move without consulting Microsoft’s senior executives and as a result one company insider believes that the transition could bring about the departure of some high-profile names.
"It’s the first time in a long time that it feels like that there will be some major shifts, including some departures," the source told All Things D.
It remains to be seen who will be depart from the software giant, although it may well be that there is a clear-out in the Windows 8 and Windows Phone divisions, which are supposedly merging together.
Following on from reports last month that such a group would be jointly led by Windows Phone chief Terry Myerson and head of Windows engineering Julie Larson-Green, The Verge claims that the restructure will see a “significant focus on further aligning the Windows and Windows Phone operating systems”.
As it stands, there is little overlap between the two operating systems. Microsoft moved to a shared Windows 8 kernel for Windows Phone last October, but applications that run on each platform are not designed to automatically run on the other, while both platforms have their own independent app store.
Microsoft has refused to comment on the matter, although it is possible that we'll hear more at this week's BUILD developer conference, which is expected to see the unveiling of Windows 8.1 and Microsoft's much-rumored 8-inch Surface tablet.