Advanced Management accounting question:

Stretch targets are popular in many companies today. A consulting firm promoting the use of such targets states in some of its promotional material: "Stretch targets help firms excel. They are especially helpful for firms that have a long history of excelling in product development, exploring new market opportunities and delivering sustained returns to shareholders and that need to continue to excel in these regards to stay competitive in the longer term." Critically evaluate this statement about the effectiveness of stretch targets in the light of what we know from prior research on this topic and the related issue of how achievable or difficult targets should be to motivate staff and achieve other benefits.