The effect of locus of control on job stress, job performance and job satisfaction of accounting professionals

Accounting profession is a profession which is directly connected with the individuals who perform it as it requires intellectual activities continuity and also as it is based on attention. Especially in parallel with the recent development of technology and information communication networks, increasing expectations of the organizations from accounting units directly affect the job stress, job performance and job satisfaction of the professionals. The personality structure of individuals plays an important role in influencing the behavioral consequences of occupational members. At this point, the locus of control concept which shows a dimension of personality, has been the subject of many researches and the relationship of it with a large number of personality factors or behaviors has been investigate in spite of the fact that it was put forward many years ago. The aim of this research is to reveal how the locus of control, which is accepted as a dimension of personality, affects job satisfaction, job stress and job performances of professional accountants. In the applicetion port of this research, by the way of the results of a questionnaire which was appied to the 178 proffessionals operating in different ports of Turkey, the relationship between the locus of control and job stress, job of performance or job satisfaction was investigated. At the a result of the research, it was found out that majority of the professionals have an internal control oriented personality structure and it was also determined that there is meaningful relationship between locus of control and job stress or job satisfaction and a non-meanningful relationship between locus of control and job performance. Also external control-oriented professionals experience more job stress and have less job satisfaction than internal control-oriented professionals.