Defining and measuring alignment in performance management

Purpose – The purpose of this paper is to develop an operational definition of alignment within the context of a performance measurement and management system in order to create a measurement model that can be used in survey‐based research, particularly under conditions of dramatic strategic change.Design/methodology/approach – Data are collected using an in‐depth case study and analyzed using the methods of grounded theory development. Particular attention is given to multi‐level analysis within an organisation.Findings – Alignment must be assessed with a multi‐dimensional model that looks beyond goals and performance. Distinctions must be made between goals and processes and between intrinsic definitions of alignment and their cultural context.Research limitations/implications – The research was conducted within one major organisation that was undergoing a strategic shift from process efficiency to product innovation. Work by other researchers suggests that the findings may be more broadly generalisable...

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