What Howard said and ..... the first one would be the only one you would change.
You may also have to invert (reverse) the axis in the analog controls section of MAME's in-game menu (TAB) for one or both pedals.
(you can also accomplish this by mapping the pedal, then immediately remapping it a second time, but the second time have it held down before clicking the button to map it.
Then let it up when it's time to map. The mapping in mame will show a minus sign next to it.)
You may also have to adjust the sensitivity in that menu. (ignore the speed and center settings, those are for when substituting buttons for analog controls)
You may also have to calibrate the controls in the game's original service menu (usually F2, but some had DIP switch settings and other don't have the option)
Oh, and the steering will work like crap if you don't change the related mame.ini settings.

The driving cab subforum is here:
http://forum.arcadecontrols.com/index.php/board,55.0.htmlRead the stickied info thread, at least read the MAME section.