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Goal setting as a process is a little like participative management — most managers believe in it, but few practise it. Though the work of researchers like Locke has shown fairly conclusively that people who set specific goals achieve more than those who do not, there has not been any significant translation of the findings into practice[1]. More popular works like The One Minute Manager, in attempting to bridge the gap between theory and practice, may have over‐simplified the process of goal setting.

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