目標設定理論是依觀察研究為基礎形成,是組織心理學中的重要理論之一[2]Edwin A. Locke(英语:Edwin A. Locke)和Gary P. Latham是目標設定理論的創建者,他們在2002年針對此理論的核心內容進行了全面的回顧[3]。簡單來說,Locke和Latham發現特定、困難的目標所帶來的成就比簡單的目標,或是「盡力而為」的指示要好。只要提供關於進展的反馈,人會盡力達到目標,而且人有完成此任務的能力以及知識。
^Miner, J. B. The rated importance, scientific validity, and practical usefulness of organizational behavior theories: A quantitative review. Academy of Management Learning & Education. 2003, 2 (3): 250–268. doi:10.5465/amle.2003.10932132.
^Grant, Anthony M. An integrated model of goal-focused coaching: an evidence-based framework for teaching and practice(PDF). International Coaching Psychology Review. September 2012, 7 (2): 146–165 (147). S2CID 255938190. doi:10.53841/bpsicpr.2012.7.2.146. (原始内容(PDF)存档于2014-11-29). Whilst the ideas represented by the acronym SMART are indeed broadly supported by goal theory (e.g. Locke, 1996), and the acronym SMART may well be useful in some instances in coaching practice, I think that the widespread belief that goals are synonymous with SMART action plans has done much to stifle the development of a more sophisticated understanding and use of goal theory within in the coaching community, and this point has important implications for coaching research, teaching and practice.
^Locke, E. A., Chah, D., Harrison, S. & Lustgarten, N. Separating the effects of goal specificity from goal level. Organizational Behavior and Human Decision Processes. 1989, 43 (2): 270–287. doi:10.1016/0749-5978(89)90053-8.