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Argues that effective integrated performance management (IPM) needs both strategic and maturity alignment. The management literature focuses on strategic alignment; develops 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. Identifies four different maturity levels that indicate how well the organizational and managerial processes within an organization are defined and developed. Argues that insufficient maturity alignment is one of the major reasons why many performance management initiatives fail.

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