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政大機構典藏 > 商學院 > 會計學系 > 期刊論文 > Item 140.119/47590

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/47590

Title:	National Culture and the Implementation of "High-Stretch" Performance Standards: An Exploratory Study
Authors:	吳安妮 Chow, Chee W.;Lindquist, Tim M.;Wu, Anne
Date:	2001
Issue Date:	2010-10-24 21:42:36 (UTC+8)
Abstract:	This study explores how national culture affects employees` reaction to different modes of implementing high-stretch performance standards. An experiment was performed using Chinese and U.S. nationals to represent cultures that diverge on two relevant dimensions: power distance and individualism/collectivism. Consistent with culturally based expectations, Chinese nationals more readily accepted imposed high-stretch performance standards--relative to U.S. nationals--as manifested by the degree to which they performed up to those standards. Also, differences were found between Chinese and U.S. nationals` satisfaction with high-stretch performance standards under autocratic vs. consultative participation in the standard-development process. However, further analysis was unable to dismiss the possibility that this result, which was based on subjects` self-reports on Likert-scale questions, could have been an artifact of cross-national, response-set bias. Other findings indicated that national-culture effects arose in more complex ways than were originally conceived. [ABSTRACT FROM AUTHOR]
Relation:	Behavioral Research in Accounting,13,85-109
Data Type:	article
DOI 連結:	http://dx.doi.org/10.2308/bria.2001.13.1.85
DOI:	10.2308/bria.2001.13.1.85
Appears in Collections:	[會計學系] 期刊論文

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