The model help to discern layers or levels of a person- or groups acceptance to a event, i.e. a change.

It can also be visualized as a pyramide, where the bottom layer means that the person or group does not accept certain event or change.

Ultimately a change management change the attitude or acceptance to be more allowing. So either the tool can be used for assess a current situation, and or be used to visualize a plan of development.

Tons of pages on the Internet describes this in detail. For instance;

https://www.change-management-coach.com/kubler-ross.html

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