According to the Harvard Business Review article "Cracking the Code of Change," what is the difference between Theory E and Theory O? According to the Harvard Business Review article "Cracking the Code of Change," what is the difference between Theory E and Theory O? There is no difference between Theory E and Theory O. Theory E is organizational capability. Theory O is economic value. Theory E is economic value. Theory O is organizational capability. Theory E is change based on economic value. Theory O is change based on organizational capability. Theory E is change based on organizational capability. Theory O is change based on economic value