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題名 National Culture and the Implementation of "High-Stretch" Performance Standards: An Exploratory Study
作者 吳安妮
Chow, Chee W. ; Lindquist, Tim M. ; Wu, Anne
日期 2001
上傳時間 24-Oct-2010 21:42:36 (UTC+8)
摘要 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]
關聯 Behavioral Research in Accounting,13,85-109
資料類型 article
DOI http://dx.doi.org/10.2308/bria.2001.13.1.85
dc.creator (作者) 吳安妮zh_TW
dc.creator (作者) Chow, Chee W. ; Lindquist, Tim M. ; Wu, Anne-
dc.date (日期) 2001-
dc.date.accessioned 24-Oct-2010 21:42:36 (UTC+8)-
dc.date.available 24-Oct-2010 21:42:36 (UTC+8)-
dc.date.issued (上傳時間) 24-Oct-2010 21:42:36 (UTC+8)-
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/47590-
dc.description.abstract (摘要) 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]-
dc.language zh_TWen
dc.language.iso en_US-
dc.relation (關聯) Behavioral Research in Accounting,13,85-109en
dc.title (題名) National Culture and the Implementation of "High-Stretch" Performance Standards: An Exploratory Studyen
dc.type (資料類型) articleen
dc.identifier.doi (DOI) 10.2308/bria.2001.13.1.85en_US
dc.doi.uri (DOI) http://dx.doi.org/10.2308/bria.2001.13.1.85en_US