1.  Declarer Play and defense.  At IMP scoring we make our contract the start looking around for overtricks and we defeat the opponents contract rather that risk the set for a two trick set. At match points not making the overtrick or beating the contract only one when we can beat it two would be very costly.  At IMPs overtrick and undertricks are insignificant.

2.  Shooting For a Top. At match point if you go for the big set as a result of a bad gamble you take your zero and go on.  At IMPs there is not top or bottom.  However, you can lose a match by one foolish bid and a big swing.  You are less likely to win a match on one board than to lose a match on one board.

SUMMARY:  There are major differences between match point scoring and IMP scoring. At match point preempting the opponents bidding space with hands that lacked defensive values, precise bidding, play, defensive play are very important. At IMP avoiding the big set, getting to game if it has a chance to make, making your contract and defeating the opponent's contract are paramount.


IMPS Vrs Match Points link