In this paper, we argue that effective Integrated Performance Management (IPM) needs both strategic and maturity alignment. The management literature focuses on strategic alignment; in this paper we develop the concept of maturity alignment. Maturity alignment indicates that an organization must install the appropriate managerial and operational processes in accordance with the desired maturity level. We have identified four different maturity levels that indicate how well the organizational and managerial processes within an organization are defined and developed. We argue that insufficient maturity alignment is one of the major reasons why many performance management initiatives fail.
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