Utilizing a balanced scorecard approach requires the company, and each of its departments (including IT), to become organizationally ready to implement this new framework. This means that the process of performance improvement, measurement, and management must ﬁrst be intimately understood. As one reads through this chapter, one needs to think in two dimensions: (1) how this applies to the organization as a whole, and (2) how one can implement these ideas within the IT department. A word of warning: performance improvement must be an organizationwide endeavor. While there will be some positive effects when implementing these programs solely within the IT department, the effect will be diminished by a lack of cohesiveness within the organization.