<![CDATA[This study aims to systematically review the conceptual development and empirical application ofGoal-Setting Theory (GST) in the context of business, management, and accounting during the period2022-2025. Using a Systematic Literature Review (SLR) approach following the PRISMA protocol,this study analyzed 56 Scopus-indexed journal articles that met the criteria. The analysis shows thatpublications related to GST have been quite significant over the past four years, dominated byWestern European and English-speaking countries. GST is no longer limited to the context ofindividual motivation but has evolved into a framework used to explain innovation, sustainability, andorganizational digital systems. Most studies are empirical with a quantitative approach, using GSTalongside other theories such as Self-Determination Theory and Social Cognitive Theory. Overall,this study confirms that GST remains relevant to the complexity of modern organizations andprovides directions for future research regarding the integration of goal setting, adaptive behavior, andAI-based technologies.Key Words: Goal-Setting Theory; motivation; organizational performance; systematic literature;management theory; digitalization; sustainability; PRIMA]]>
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