While many reports forecast the changes would result in thousands of job cuts, Microsoft only confirmed to AFP that changes were on the way.
"Microsoft is implementing changes to better serve our customers and partners," a Microsoft spokesperson told AFP.
Tech news website GeekWire published what it indicated were excerpts from the Microsoft memo, which referred to an enormous business opportunity helping its customers with "digital transformations."
Chief Executive Satya Nadella has sought to reduce the tech giant's focus on software, shifting to cloud computing and business services.
Microsoft reported revenue gains in cloud and business service operations, which offset a drop in "personal computing," which includes the Windows operating system that once made up its core business.
Microsoft said revenue from its "Intelligent Cloud" rose 11 per cent from a year earlier to USD 6.8 billion.
Microsoft said its Office commercial products and cloud services revenue increased seven percent.
Microsoft is to release its earnings for the recently- ended quarter on July 20.
Microsoft's cloud platform, called Azure, faces competition from technology powerhouses Amazon and Google.
Each of the companies has also been investing in artificial intelligence which can make services hosted in the internet cloud more intuitive and insightful when it comes to handling data or catering to needs of users.
Redmond, Washington-based Microsoft has announced thousands of jobs cuts in recent years, the most severe being 18,000 positions eliminated in 2014 related from its acquisition of Nokia and failed efforts in the smartphone market.
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