Goal gives directions. Operational goals help to get rapid feedback and book results. From tactical plans, like the ones on which the yearly budget are based, anyone in the organisation can follow the plan of action.
It's the result that counts. The question is which result counts. Therefor we need SMART goals; made to measure; embedded in time. But most of all enough resources and room for manouvre on the rules. Than you have a firm base for personal achievement, deligation, empowerment and respect.
We clearly also want this when we support your projects.