Locus of Control & Stress Srudy 29 AP 2010

7/29/2019 Locus of Control & Stress Srudy 29 AP 2010

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A theoretical model for the relationship

among: stress, locus of control, and longevity.

By Bernardi, Richard A.Publication:Business Forum

Date:Friday, June 22 2001

ime/budget constraints and the need to reduce costs affect decision making (Mautz and Sharaf 1961).

These pressures can cause considerable stress and result in job dissatisfaction, reduced quality of work,

and personnel turnover (Collins 1993; Kelley and Cook 1982; Margheim and Pany 1986; Pearson et al.

1985). Kelley and Seiler (1982) found that "The ability to live with ... pressure may be a

prerequisite to a long career" when time budgets are imposed.

Stress has been noted as a factor for switching careers (Carcello et al. 1991; Trapp et al. 1989)and locus of control (Rotter, 1966) has been considered in participative budgeting (Murray,

1990; Licata et al. 1986; Brownell, 1981, 1982). While there has been no accounting research

that links stress participative budgeting and locus of control, there is extensive research inpsychology linking locus of control and stress management. This study theoretically expands the

research into stress (Rebele and Michaels 1990) using Snead and Harrell's (1991) job satisfaction

model as a structural guide (Figure One).

Theory Development

Motivation and Locus of Control

Psychological Locus of Control (hereafter referred to as locus of control or LOC) conceptualizeshow individuals see their own actions affecting the events that surround their lives (Lefcourt,

1982). Locus of control represents individuals' range of beliefs concerning personal control over

their environment; the range extends from strong personal control (internal locus of control) toweak or no personal control (external locus of control). External locus-of-control individuals

believe that "reinforcements are not under their control but rather are under the control of

powerful others, luck, chance, fate, etc." (Rotter, 1966; 618). On the other hand, internal-locus-of-control individuals believe that "reinforcements are contingent upon their own behavior,

capacities, or attributes" (Rotter, 1966; 618).

Internal-locus-of-control people accept responsibility for events (Davis and Davis, 1972), andexternal-locus-of-control individuals blame their environment for failures (Phares et al. 1971).

Because internal locus-of-control individuals ("internals") believe they control the events in their

lives, they recognize that experiences are related. Given this, internals believe that the probabilityof goal attainment is directly proportional to their efforts and their ability to learn from repeated

experiences (Lefcourt, 1982) and also set more difficult goals for themselves (Yukl and Latham,

1978), which reflect their perception of control (Murray, 1990). Externals do not see therelationship between their efforts and the ultimate results of these efforts (Lefcourt, 1982).
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External-locus-of-control subjects ("externals") attributed a high probability to luck as a

determinant for significant events (Friedland, 1992).

Age, Gender, and Locus of Control

The data in Table One are provided to show that the research cited represents data taken fromlarge-to-very-large samples. Differences in locus of control and in age are correlated. Research

shows that locus of control consistently becomes more internal through the seventh grade (Payneand Payne, 1989; Young and Shorr, 1986). Locus of control becomes most internal level at about

age 14 to 16 and then reverts to a more external level by age 18 (Crandall et al. 1965; McNulty

and Borgen, 1988).

Comparing data for adult age groups, most research finds that locus of control remains relatively

constant for some period of time after high school. Evaluating teenagers through 50 year olds,Morganti et al. (1988) and Jensen et al. (1990) found that an individual's locus of control

becomes more external as he/she gets older. So that, one would expect that locus of control

would gradually become more external as an individual continues in a profession (i.e., becomesolder) unless other factors such as stress intervene.

Although both males and females are concerned about their careers, females experience morejob-related stress (Collins, 1993). Females indicate that the conflicting responsibilities of home

and work magnify the intensity of other time demands. For females, fifty percent of the variationin reported anxiety can be explained by the effect of work on home life and job-performance

(Kahn and Cooper, 1992). While the effects of work on home life and job-performance are alsoimportant to males, locus of control was a more significant factor when explaining stress for

males. This difference may be explained by research that indicates that women are more external

in their locus of control than men (Jones and Page, 1986; Linder, 1986; Doherty and Baldwin,

1985; and Roodin et al. 1974).

Stress and Behavior

Multiple job assignments and time/ budget pressures cause stress for both male and femaleaccountants (Pearson et al. 1985). Time pressures can also cause dysfunctional behavior (Kelley

and Margheim, 1990; Raghunathan, 1991). Kelley and Margheim (1990) note that the number of

quality reduction acts increases significantly when there is time pressure. Tight budgets can also

affect perceptions of personal competence. For example, dysfunctional behavior could occur if atime-budget overrun is perceived as being caused by a personal inefficiency (Lightner et al.

1982) or a tight budget (Margheim and Pany, 1986). Time pressure is more prevalent at the

lower employment levels than at the upper levels (Kelley and Seiler, 1982). In fact, thirty-two

percent of the lower level employees reported dysfunctional behavior, which was associated withtheir efforts to meet time budget (Kelleyand Seiler, 1982).

Stress and Locus of Control

able Two shows that several studies link stress and locus of control. Chan, (1977, 93) suggeststhat when an individual perceives that they are in control of a situation "the probability is that he


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will be less likely to perceive the situation as threatening or stress-inducing". Ivancevich and

Matteson (1980) also believe that the type of locus of control and adaptation to stress are related.Jennings (1990) finds associations among overall stress, locus of control and nonwork stress

(e.g., environmental stressors such as finances or parenting). Externality (i.e., more fate, chance,

luck, or powerful others oriented) is positively correlated with general life stress (DiMatteo et al.

1993) and job stress (Evans and Coman, 1993). Since internal-locus-of-control individuals("internals") experience lower anxiety (Torestand et a]. 1989; Jones and Page, 1986), internal

locus of control may act as a stress buffer (Daniels and Guppy, 1992).

Some individuals are either not affected by or thrive in an environment of stress. While more

internally-oriented individuals are challenged by stressors, externals are more likely to bethreatened by these stressors (Vitaliano et al. 1987). One's sense of locus of control affects the

degree of perceived stress (Pilisuk et al. 1993; Schafer and McKenna, 1991). For example, while

internal-locus-of-control students are able to work despite attempts at distracting them, the

performance of external-locus-of-control students de creases when the same stressors are present(Wolk and Bloom, 1978).

How individuals deal with stress (i.e., cope with the stress in their lives) also affects theirperceptions of stress. As an example, while internal-locus-of-control individuals use solution

oriented coping, external-locus-of-control individuals tend to either ignore or to give in to

problems (Rees and Cooper, 1992; Schill and Beyler, 1992; Wells-Parker et al. 1990). Smith andEverly (1990) find that individuals who practice adaptive coping report lower levels of

environmental stress; so these accountants are demonstrating the type of behavior one would

expect from an internal-locus-of-control individual. Grannis (1992) finds that internal locus of

control acts as a stress moderator; students reporting lower levels of stress have had higher gradepoint averages. Stress management and adaptive coping can be learned. After participating in a

stress-management program, students' sense of control was not only more internal, but they also

took greater responsibility for their academic achievement, were more confident, and reportedmore appropriate coping skills (Henderson et al. 1992).

Participation, Satisfaction, and Accomplishments

External locus of control is negatively correlated to feelings of personal accomplishment

(Lunenburg and Cadavid, 1992) and job satisfaction is negatively correlated to stress (Blegen,1993). Therefore, it is not surprising that a positive correlation exists between external locus of

control and emotional exhaustion (St.-Yves et al. 1989). By contrast, internal locus of control has

been shown to be positively associated with job satisfaction and lower perceived stress (Rees and

Cooper, 1992; Schafer and McKenna, 1991). This is because internals feel they have input intotheir work environment, perceive less emotional exhaustion, and receive higher job satisfaction

(Fuqua and Couture, 1986; Whitebook et al. 1982).

Proposed Model

Snead and Harrell's (1991) model (see Figure One) indicates that job satisfaction is positively

correlated with one's influence orientation and the total hours one is willing to work. From the

research cited, individuals who see a direct relationship between their efforts and their


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accomplishments (i.e., internal locus of control) should be willing to work longer hours (i.e., be

more motivated). This relationship should also positively affect one's willingness to worktowards harder goals (Murray, 1990; Yukl and Latham, 1978) and should enhance one's sense of

achievement. Snead and Harrell find that sense of achievement is negatively associated with

work stress and job dissatisfaction. Since internal-locus-of-control individuals perceive less

stress, these individuals should be more satisfied with their jobs and retention should increase. Ifthis is the case, Snead and Harrell's job-satisfaction model can be modified to reflect these

relationships. Figure Two shows the relationships between locus of control and the factors

discussed in this review. In addition to the several locus-of-control tests used, the extent andcurrency of the research, most after 1990, make a compelling argument for the effects of locus of

control on motivation, stress, job satisfaction, and retention.

Future Research

While only about a third of the research cited in this review was in accounting, the relationshipamong stress, retention, and locus of control have been demonstrated in research outside of

accounting. In a sense, this research indicated that internal locus of control can act as a filter forwhat could otherwise be perceived as an unpleasant work environment. Given this, one wouldexpect internal-locus-of-control individuals to be more prevalent in the upper-staff levels of

public accounting.

Figure Two provides an agenda for future research. One line of research should follow a group

for several years to determine whether the issues posited by this research do have an impact on

retention. This research should use new hires to determine whether or not these individualsrepresent a full range of locus of control or whether the sorting process only admits more

internal-locus-of-control individuals. Other research should explore the impact of perceived

stress on individual performance in both college and on the job. This research could determine

whether attitudes about stress are brought into the work place from college.

Table One


Sample Used in the Studies

Research Author(s) Year Size Characteristics

Crandel, et al. 1965 923 Grade and High Schools:

(104 3rd, (103 4th,

(99) 5th, (166) 6th,

(109) 12th

Doherty and Baldwin 1985 13,000 NLS data:

(3,534)MM, (3,226) MF

(3,118) YM, (3,122)YF

Jenson et al. 1990 11,729 Adults ages:

18-24

35-54

55+

McNulty and Borgen 1988 500 Grades 8 to 12


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Morganti et al. 1988 450 (60) ages 14 to 16

(60) ages 25 to 34

(60) ages 45 to 54

(270) ages 55+

Payne and Payne 1989 643 Grade School:

(134) kid, (134) 1st,

(103) 2nd, (109) 3rd,

(73) 4th, (90) 5th

Young and Shorr 1986 1,899 Grade and Middle School:

(651) 4th, (649) 5th,

(599) 7th

Locus of Control Test

Research Author(s) Author(s) Year

Crandel, et al. Crandall et al. 1965

Doherty and Baldwin Rotter (modified) 1966

Jenson et al. Jenson et al. 1990

McNulty and Borgen Rotter 1966

Morganti et al. Rotter 1966

Payne and Payne Nowicki and Strickland 1988

Young and Shorr Cleary and Cleary 1972

MM = Mature Males YM = Young Males

NLS = National Longitudinal Survey

MF = Mature Females YF = Young Females

Table Two


Sample Used in the Studies

Research Author(s) Year Size Characteristics

Daniels and Gyppy 1992 221 University employees

DiMatteo et al. 1993 108 Dentists

Evans and Coman 1993 271 Police officers

Henderson et al. 1992 65 3rd graders

Jennings 1990 300 Head nurses

Jones and Page 1986 222 Undergraduates

Kahn and Cooper 1992 225 Money market dealers


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Pilisuk et al. 1993 91 Senior citizens

Rees and Cooper 1992 1,176 Health service workers

Schafer and McKenna 1991 219 City managers

Schill and Beyler 1992 117 Undergraduates

Smith and Everly 1990 229 Accounting academicians

309 Accounting practitioners

Torestad et al. 1989 452 17-year olds

Vitaliano et al. 1987 443 Medical students

Wells-Parker et al. 1990 203 Women

Locus of Control Test

Research Author(s) Author(s) Year

Daniels and Gyppy Spector 1986

DiMatteo et al. Rotter 1966

Evans and Coman Levinson 1988

Henderson et al. Crandall et al. 1965

Jennings Rotter 1966

Jones and Page Rotter 1966

Kahn and Cooper Cooper et al. 1988

Pilisuk et al. Nowicki and Duke 1973

Rees and Cooper Cooper et al. 1988

Schafer and McKenna Unspecified n/a

Schill and Beyler Rotter 1966

Smith and Everly not used n/a

Torestad et al. Rotter 1966

Vitaliano et al. Mirels 1970

Wells-Parker et al. Rotter 1966

Blegen, M. A. (1993) Nurses' job satisfaction: A meta analysis of related variables,NursingResearchJanuary-February: 36-41.
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Brownwell, P. (1981) Participation in budgeting, locus of control, and organizational

effectiveness, The Accounting Review October: 844-860.

--. (1982) A field study examination of budgeting participation and locus of control. The

Accounting Review October: 766-777.

Carcello, J. V., J. E. Copeland. R. H. Hermanson, and D. H. Turner. (1991) A public accounting

career: The gap between student expectations and accounting staff experiences. AccountingHorizons September: 1-11.

Chan, K. B. (1977) Individual differences in reactions to stress and their personality and

situational determinants. Social Science and Medicine 11: 89-103.

Collins, K. M. (1993) Stress and departures from the public accounting profession: A study of

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Crandall, V. C., W. Katkovsky, and V. J. Crandall. (1965) Children's beliefs on their own controlof reinforcement in intellectual academic achievement. Child Development 32 (1): 91-109.

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Friedland, N. (1992) On luck and Chance: Need for control as a mediator of the attribution ofluck. Journal of Behavioral Decision Making 5:267-282.

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Henderson, P. A., T. J. Kelbey, and K. M. Engebretson. (1992) Effects of a stress-control

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Jensen, L., J. Olsen, and C. Hughes. (1990) Association of country, sex, social class, and life

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Jones, C., and S. Page. (1986) Locus of control, assertiveness, and anxiety as personality

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Kelley, T., and E. Cook. (1982) Auditor stress and time budgets. CPA Journal: 83-86.

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Lefcourt, H. (1982) Locus of control: Current trends in theory and research. 2nd ed. Hillsdale,NJ: Lawrence Erlbaum.

Licata, M. P. R. H. Strawser, and R. B. Welker. (1986) A note on participation in budgeting and

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Richard A. Bernardi, Ph.D., CPA is a Professor of Accounting and the Gabelli School of

Business, Roger Williams University in Bristol, Rhode Island. Dr. Bernardi received his Ph.D.from Union College in 1992 and was a Professor of NationalSecurity

Affairs at the United States Naval War College during 1997-1998. His primary research interests

concern fraud detection, ethics, and audit judgment. His fraud detection research resulted inarticles in Auditing: A Journal of Practice and Theory; International Journal of Auditing; the

Irish Accounting Review; Managerial Finance; and Research on Accounting Ethics. During1996, he served as an external reviewer on KPMG Peat Marwick's Fraud Detection Task Force.

He is currently the ethics editor of the Journal of Applied Business Research.
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Locus of Control & Stress Srudy 29 AP 2010