The purpose of this study is to examine a model of effectiveness of goal setting in MBO. Firstly, the influence of three factors (employees’ type of job, employees’ estimation for importance of goals, supervisor’s sense of values) on employees’ attention aroused by goal setting is examined. Secondly, we examined the effectiveness of attention aroused by goal setting on habitual behaviors of employee (reflection, focusing on difference between self and superior co-workers and effective task performance). Results are as follows. The level of employee’s attention to their own problem is higher than that to their co-workers’ job attainment. Then, employee’s attention aroused by goal setting is influenced by employees’ type of job, employees’ estimation for importance of goals and supervisor’s sense of values. The relationship between employee’s attention aroused by goal setting and habitual behaviors of employee is moderated by employees’ type of job. The relationship between employee’s attention to their own problem and employee’s achievement of learning is mediated by their learning behaviors (reflection and focusing on difference between self and superior co-workers). Then, the relationship between employee’s learning behaviors and achievement of performance is mediated by their effective task performance.