Targets are a central component of management control systems and are widely used to direct employee attention and motivate their effort. Accounting research has largely validated the performance-enhancing effects of targets, especially when linked with rewards. However, unique and dynamic institutional features differentiate accounting settings from those examined elsewhere. In this introduction, we introduce the articles appearing in the Journal of Management Accounting Research special forum on target setting in management accounting. We then highlight five promising directions for future accounting research: (1) target pursuit in teams, (2) remote and AI-supported target setting, (3) targets and affect, (4) neurophysiological research on targets as goals, and (5) field experiments on targets. Together, we hope this article can inspire future research aimed at advancing theory and informing practice around targets.