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

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Official URL: http://www.cmawebline.org/joomla4/images/stories/JAMAR_2011_Winter/JAMARv9.1-Locus_of_Control.pdf

Abstract

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.

Item Type:Article (Commonwealth Reporting Category C)
Additional Information:Paper is available by open access from publisher website.
Uncontrolled Keywords:locus of control (LOC), just in time (JIT); performance, job satisfaction
Fields of Research (FOR2008):15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150105 Management Accounting
Subjects:UNSPECIFIED
Socio-Economic Objective (SEO2008):E Expanding Knowledge > 97 Expanding Knowledge > 970115 Expanding Knowledge in Commerce, Management, Tourism and Services
ID Code:19619
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Deposited On:09 Sep 2011 14:41
Last Modified:06 Jan 2012 14:52

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