A survey of performance management (PM) practices in 101 U.S. organizations explored whether their PM systems, as perceived by human resources (HR) executives, reflect the best practices advocated by researchers to provide a benchmark of current PM practices. Results suggest that many of the PM practices recommended in the research literature are employed across the organizations surveyed, but several gaps between research and practice remain. Results also indicated that the majority of PM systems are viewed by HR executives as effective and fair. Implications for the science and practice of PM are discussed.