The definition of goal setting is a process of making accomplishments,regardless of whether those were specified before hand or not.

The definition of goal setting involves setting specific, measurable, achievable, relevant, and time-bound goals before attempting to achieve them. It is a deliberate process of identifying what one wants to achieve and creating a plan of action to reach that objective. Therefore, the statement "goal setting is a process of making accomplishments, regardless of whether those were specified before hand or not" is incorrect.