The relationship between the performance measures and the acceptance of evaluation has been of importance not only in the academic field but in the business area. However, there had not been many studies on the factors which affect the goal core, that is, specificity and difficulty. The previous literature on the evaluation of measures has limitations in that the common and unique measures without suggesting the concept of shared measures are used. Thus, the purpose of this study is to examine the effects of the environmental characteristics of the goal setting on the result and acceptance of the evaluation, which is mediated by the characteristics of the goal core. This study further tests if there are any moderating effects from using the shared measures of performance.