Does individual locus of control matter in a JIT environment?

Article

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

Does individual locus of control matter in a JIT environment?

ERA Journal ID19100
Article CategoryArticle
Authors
AuthorByrne, Suzanne
Journal TitleJournal of Applied Management Accounting Research
Journal Citation9 (1), pp. 37-57
Number of Pages21
Year2011
Place of PublicationClayton North, Australia
ISSN1443-9905
1443-9913
Web Address (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.

Keywordslocus of control (LOC), just in time (JIT); performance, job satisfaction
ANZSRC Field of Research 2020350105. Management accounting
Public Notes

Paper is available by open access from publisher website.

Byline AffiliationsSchool of Accounting, Economics and Finance
Institution of OriginUniversity of Southern Queensland
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