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Recently, evidences indicate that knowledge management (KM) strategy and human resource management (HRM) strategy are interdependent and must be integrated with information technology (IT) as a whole to improve the business performance. Empirical data for hypotheses testing are collected from top-ranked companies in Taiwan; yielding 161 valid samples. Performance implications of strategic alignment are examined using matching approaches. The generated findings show that the reductionistic perspective of fit as matching demonstrates a significant impact on business performance.