Goal Setting in Accounting Research: A Systematic Review and Reflections on Future Research Opportunities With AI‐Assisted Augmentation

Greg Richins

Accounting and Finance, 2025, vol. 65, issue 3, 3174-3193

Abstract: Accounting researchers have produced a large quantity of high‐quality goal setting research. This paper uses the high performance cycle as a framework for classifying goal setting research and reviews research from leading accounting journals. Accounting research has constituted implications differing from those of the founding psychology‐based literature, for example, when budgeting, to facilitate planning, easier goals are sometimes preferable to the difficult goals suggested in psychology. Areas for future research are suggested, including various goal types: input‐, output‐, and learning goals. This paper contributes to the process of writing literature reviews, coding, and implementing LIRETO: an AI tool to identify papers for inclusion in literature reviews. LIRETO was used to supplement manually identified research.

Date: 2025
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