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

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  • Greg Richins

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.

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  • Greg Richins, 2025. "Goal Setting in Accounting Research: A Systematic Review and Reflections on Future Research Opportunities With AI‐Assisted Augmentation," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 65(3), pages 3174-3193, September.
    • Handle: RePEc:bla:acctfi:v:65:y:2025:i:3:p:3174-3193
    DOI: 10.1111/acfi.70036
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