Özet:

The purpose of this paper is to examine the relationships between locus of control and job satisfaction, job performance. A sample of 132 accountants worked in Kayseri completed a survey instrument used to identify respondents’ degree of “locus of control”, job satisfaction and performance. Simple linear regression analysis was utilized to test the hypothesis. The findings indicate that one aspect of an accountants’ personality, as measured by locus of control, can be used in predicting in the level of job satisfaction and performance. The study also finds that accountants with internal locus of control have both higher levels of job satisfaction and job performance than accountants with external locus of control. Contrary to expectations, the findings of this research indicate that there is no negatively relationship between external locus of control and job satisfaction, job performance in terms of accountants. This study differs from the prior studies focused on the similar subjects in Turkey because of considering the accountants’ locus of control. Finally, it is emphasized that the study has some limitations and suggestions are included about the researches to be done related to the locus of control in the future.

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