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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: http://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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