The plan is the automaker's latest attempt to pull itself out of crisis after Ghosn was arrested for financial misconduct - charges he denies.
The scandal has further strained an already dysfunctional alliance with Renault and thrown Nissan into disarray as it finds itself on course to book its lowest operating profit in 11 years.
"We need to chart a recovery but the rot goes deep," one of the sources said of the many problems facing Nissan.
In the United States, one of Nissan's biggest markets, the plan calls for fresh efforts to weed out the practice of buying market share by selling vehicles to rental car and other fleet operators at heavy discounts - a practice which destroyed profitability and undermined Nissan's brand image.
Automotive News last month reported on Nissan's strategy in the U.S. to boost profits for its retailers and increase consumer consideration of the brand.
"We're trying to clean up what had happened in the past," one of the sources said, adding that under Ghosn, Nissan sought to meet sales objectives at any cost, including "practically giving away cars" to fleet customers.
A team led by Jun Seki, a senior vice president and incoming vice chief operating officer, is expected to unveil the wide-ranging plan this month though some aspects are still being finalized, said the sources, who were not authorized to speak to media and declined to be identified.
Nissan declined to comment.
Seki is part of a new management team that will see Makoto Uchida, Nissan's head of China operations, take the helm - an appointment that is expected to take effect by Jan. 1.
The new steps follow plans unveiled in July to cut headcount by 12,500 globally by early 2023 and which also flagged cuts to production capacity. At the time, then-CEO Hiroto Saikawa said 14 facilities would be affected. market.