An empirical study on the impact of stress on the relationship between locus of control and job satisfaction and job performance

Stress plays an important role on job satisfaction in many industries such as accounting. We present an empirical study to examine the impact of job stress on the relationship between the locus of control and accountantsʹ job satisfaction. The study selects a sample of 65 senior and regular accountants who work for thirteen different regional municipalities of city of Mashad located in east part of Iran. The study uses different well-known questionnaire methods such as stress diagnostic survey, locus of control, job satisfaction and employeesʹ performance to perform the study. The results indicate that the stress is on average level for the dominant locos of control factors and job satisfaction and employee performance are in relatively high level. The study also reveals that there are four important factors of role of ambiguity, quantitative overload, career development and handling other workersʹ responsibilities play important role on job satisfaction and managing career development has important impact on the performance of accountants.