Does individual locus of control matter in a JIT environment?

Byrne, Suzanne (2011) Does individual locus of control matter in a JIT environment? Journal of Applied Management Accounting Research, 9 (1). pp. 37-57. ISSN 1443-9905


Higher empowerment and task involvement are accepted features of a JIT environment. However, the well studied locus of control (LOC) congruency hypothesis suggests that the level of involvement should align with the LOC orientation of the individual for greater job satisfaction and performance. This study examines this potential conflict. Results show that involvement for both internal and external LOC managers in a JIT environment is crucial in improving perceived performance but that involvement is more efficient for internal LOC managers as these managers’ performance improves at a greater rate. However, for job satisfaction the LOC congruency hypothesis holds in a JIT setting for both internal and external LOC managers.

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Item Type: Article (Commonwealth Reporting Category C)
Refereed: Yes
Publisher: Institute of Certified Management Accountants
Item Status: Live Archive
Additional Information (displayed to public): Paper is available by open access from publisher website.
Depositing User: Ms Suzy Maloney
Faculty / Department / School: Historic - Faculty of Business and Law - School of Accounting, Economics and Finance
Date Deposited: 09 Sep 2011 04:41
Last Modified: 25 Aug 2014 21:23
Uncontrolled Keywords: locus of control (LOC), just in time (JIT); performance, job satisfaction
Fields of Research (FoR): 15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150105 Management Accounting
Socio-Economic Objective (SEO): E Expanding Knowledge > 97 Expanding Knowledge > 970115 Expanding Knowledge in Commerce, Management, Tourism and Services

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