Performance Measure and Resource Expenditure Choices in a Teamwork Environment: The Effects of National Cultural

Management Accounting Research, Vol 9, No 23, June 1998

Posted: 18 Mar 1998

See all articles by Vidya N. Awasthi

Vidya N. Awasthi

Seattle University

Chee W. Chow

San Diego State University

Anne Wu

National Chengchi University (Taipei)

Abstract

The study investigated the effects of individualistic and collectivist cultures (represented by U.S. and Chinese nationals residing in Taiwan, respectively) on individuals' decisions in a team-based working setting. The findings of a laboratory experiment indicated that only the U.S. subjects chose more team-based performance measures when they perceived a higher level of task interdependence. Holding constant the level of perceived task interdependence, the U.S. subject selected more team-based performance measures compared to their Chinese counterparts, contrary to expectations. Holding constant both the performance measure and perceived task interdependence, the U.S. subjects made greater self sacrifices in favor of the team, again contrary to what was expected. Further analysis of subjects' responses revealed that the U.S. subjects were concerned more than Chinese subjects about their own and their teammates' individualistic tendencies. Therefore, they selected performance measures that restricted themselves and their co-workers, and made resource expenditure decisions that promoted team-oriented behavior.

JEL Classification: M40, M46

Suggested Citation

Awasthi, Vidya N. and Chow, Chee W. and Wu, Anne, Performance Measure and Resource Expenditure Choices in a Teamwork Environment: The Effects of National Cultural. Management Accounting Research, Vol 9, No 23, June 1998, Available at SSRN: https://ssrn.com/abstract=68108

Vidya N. Awasthi (Contact Author)

Seattle University ( email )

901 12th Avenue
Accounting Department
Seattle, WA 98122
United States
206-296-5690 (Phone)
206-296-2462 (Fax)

Chee W. Chow

San Diego State University ( email )

San Diego, CA 92182-0763
United States

Anne Wu

National Chengchi University (Taipei) ( email )

No. 64, Chih-Nan Road
Section 2
Wenshan, Taipei 11623
Taiwan

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