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Author:Chow, C. W.
Lindquist, T. M.
Wu, A.
Title:National Culture and the Implementation of High-Stretch Performance Standards: An Exploratory Study
Journal:Behavioral Research in Accounting
2001 : VOL. 13, p. 85-110
Index terms:CULTURE
STANDARDS
EMPLOYEES
Language:eng
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.
SCIMA record nr: 227172
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