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.

This article provides a content and citation analysis of 186 articles published in the Journal of Management Accounting Research (JMAR) between 1989 and 2008. We first examine JMAR's national and international presence. Then an analysis of JMAR is structured by a taxonomy used by Hesford et al. (2007) to classify the articles into content, source disciplines, research methods, and contributors. Articles and citations in JMAR are analyzed and the most-cited authors, articles, journals, and books are presented. The extent to which JMAR authors are cited in leading nonmanagement accounting journals is also presented. Finally, authorships and editorial contributions by international faculty are compiled and discussed.

A three-week financial accounting simulation was conducted using university accounting majors (n=36) in one section of a junior-level financial reporting issues course. The curriculum involved using the board game Monopoly as a teaching resource in cooperative learning teams. Findings indicate students' attitudes toward financial accounting and learning, mutual concern for fellow students and perceived achievement were very positive upon completion of this cooperative learning exercise. Additionally, gender and student ability were found to impact the level of some measures of student attitudes and perceived achievement.Cooperative Learning, Teams-games-tournaments, Accounting Education, Monopoly, Practice Set, Teaching Resource,

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