Goal theory and Behavioral Accounting

There are public goals which are higher order goals and there are private goals which represent lower order goals. To be effective (measured by goal accomplishment) the two goals need to be aligned to achieve goal congruence between the divergent paths. One goal setting factor that affects performance is feedback, both external and self-generated.
However, self-generated feedback is a more effective motivator. The other factor is participation in the goal setting process which can help obtain superior performance. This is related to goal acceptance and commitment. Other factors that have an affect on performance are self -efficacy about whether they can accomplish the goals under the given conditions, are they committed to the goals, the nature of the task itself, and cultural factors.