suggests that it is the bfitQ between
control systems and the environment that influences task
performance. Among the internal factors, goal-setting
characteristics are considered to be the predominant
dimensions that determine the effectiveness of control
systems (Gupta et al., 1994; Ouchi, 1979). Similarly, the
organizational design literature suggests that control systems
(evaluation design and implementation) and goalsetting
characteristics (goal design) are two important
components of organizational assessment processes; therefore,
they should be incorporated when assessing influences
on performance (effectiveness; Van de Van and Diane,
1980). The primary purpose of this research is to advance
and test a new contingency model in which goal-setting
characteristics (e.g., goal difficulty, goal specificity, and