The impact of locus of control on job stress, job performance and job satisfaction in Taiwan

Purpose – The purpose of this paper is to examine the relationships between locus of control and the work‐related behavioral measures of job stress, job satisfaction and job performance in Taiwan. Design/methodology/approach – Subjects were drawn from a pool of accounting professionals who completed a questionnaire made up of valid and reliable instruments that measured each of the variables studied. Findings – The findings indicate that one aspect of an accountants' personality, as measured by locus of control, plays an important role in predicting in the level of job satisfaction, stress and performance in CPA firms in Taiwan. Individuals with a higher internal locus of control are more likely to have lower levels of job stress and higher levels of job performance and satisfaction. Practical implications – The results indicate that locus of control plays an important role in the overall effectiveness of accountants, even in a non‐western culture like Taiwan. Originality/value – This was a study of a non‐Western culture and focused on individuals in a profession rather than occupations not requiring professional credentials.