The factor structure and discriminant validity of the Leifer & McGannon (1986) Goal Acceptance and Goal Commitment Scales were examined with structural equation modelling and a sample of employees (N = 196) who participated in a 2-year goal-setting programme. Confirmatory factor analysis indicated that the Goal Acceptance and Goal Commitment Scales measured two factorially distinct constructs. Internal consistency reliabilities were .81 for the Goal Acceptance Scale and .88 for the Goal Commitment Scale. Structural equation analysis indicated that both scales related positively to performance but differentially related to participation, satisfaction with supervision and goal difficulty.