The aim of this article is to present formal organisations employees’ attitudes towards organisational change explanatory model. Initially, main results of conducted desk research on uptodate literature in the field are presented. The analysed secondary data sources mainly consist of research results on social phenomena accompanying organisational change. Three main conclusions of desk research constitute a basis for the explanatory model itself: an existence of noticeable need of bridging gaps between paradigms, necessity of taking a more balanced view on distance in employees attitudes towards change initiative and explaining relationship between individual attitudes and organisational culture. Next, the theoretical model of employees’ attitudes towards organisational change explanation is presented. It is developed on a basis of three distinguished concepts: Pamela S. Tolbert’s and Lynne G. Zucker’s microinstitutional theory, Krzysztof Konecki’s integrated organisational culture model and Paul J. Di Maggio’s and Walter W. Powell’s organizational field concept. Finally, the capabilities and challenges related to empirical application of presented explanatory model are discussed.