In a letter to employees of Microsoft, which completed the acquisition of Nokia's handset business in April, Nadella said that ‘nothing is off the table’ on the firm's thinking of shifting its culture to deliver on its core strategy, even ‘mergers and acquisitions’.

Microsoft have described itself as a devices and services company and while the devices and services description was helpful in starting the transformation, there is "now need to hone in on our unique strategy," Nadella said.

"At our core, Microsoft is the productivity and platform company for the mobile-first and cloud-first world," he added.

He further said, "Nothing is off the table in how we think about shifting our culture to deliver on this core strategy. Organisations will change. Mergers and acquisitions will occur. Job responsibilities will evolve. New partnerships will be formed.”

Outlining the steps to build on Microsoft's strategy, he said first it is important to obsess over the customers.

"Further, you will see investments in two new or combined functions: Data and Applied Science and Software Engineering," Nadella said.

He added that each engineering group will have Data and Applied Science resources that will focus on measurable outcomes for the products and predictive analysis of market trends, which will allow Microsoft to innovate more effectively.

He further said that in order to deliver the experiences its customers need for the mobile-first and cloud-first world, Microsoft will modernize its engineering processes to be "customer-obsessed, data-driven, speed-oriented and quality-focused."

He added, "Over the next six months you will see new investments in our workforce, such as enhanced training and development and more opportunities to test new ideas and incubate new projects."