|Opis:||Locus of control is a psychological concept, which distinguishes individuals with internal locus of control from those with external locus of control. The difference between them is in their individual beliefs. Those with internal locus of control are convinced that all what happens to them in life is the result of their efforts, endeavours and their knowledge invested, whereas the others believe that everything depends on luck and destiny.
In the second part of the thesis dealt with, we define the concept of locus of control and the methods of assessing it, by means of a scale for measuring internality or externality. In our further proceedings, we present how locus of control is formed in individuals, how the individual keeps it under surveillance, and how, through it, he explains various occurrencies in his life. In this part of theme, we also summarize the main findings of several authors, concerning the correlation of locus of control with age, gender, culture, ethics, religion, health, stress, policy making, job performance, job satisfaction, organizational commitment, work-family conflict, business and household consumption.
In the third part of the thesis we present research undertaken by Hyatt and Prawitt (2001), Patten (2005), Donnelly and others (2003) and Chen and Silverthorn (2008), to determine the impact of locus of control and of the perceived structure of the working environment on the auditor’s job performance and job satisfaction, on his professional commitment and his acceptance of disfunctional behaviour, his intentions of turnover, as well as the assessment of his work performed and the risk of stress, as well as and on job performance evaluation and about impact of locus of control on auditors job stress, job performance and job satisfaction.
In the fourth part of the thesis we present the methodology of our own empirical research into the impact of locus of control on certain factors in auditors' work. In the sample examined, we deal with auditors of Court of Audit and authorized auditors of The Slovenian Institute of Auditors, registered at the Institute, separately. By means of 12 hypotheses, we examine the impact of locus of control (and audit structure) on certain factors of auditors’ work, like job satisfaction, job performance, job stress, organizational commitment, turnover intentions. We compare findings of our own empirical research, confronting internalists and externalists among the auditors of the Court of Audit with internalists and externalists among authorized auditors of The Slovenian Institute of Auditors, registered at the Institute. We also compare results of our own research with those of Hyatt and Prawitt (2001), Patten (2005), Donnelly and others (2003) and Chen and Silverthorn (2008) and report on their common findings and differences between them.
In the last, fifth part of the thesis we summarize the main findings. |