In order to take action as you say I believe we need to have the right mentality and proper discipline.
It’s true goals can be written any time of the year and most people writing goals end up acomplish nothing.
Either way, since this time of the year most people are recharging their energies to get back to work on January, maybe that’s why it’s so common to do this around date.
Yeah, it's not even about setting up goals around this time but about setting them up and not acting towards accomplishing those goals. :))