IMPACT OF LOCUS OF CONTROL ON CERTAIN FACTORS OF AUDITORS\u27 WORK

Izvor nadzorovanja (angl. Locus of Control) je psihološki pojem, ki ločuje posameznike na tiste s poudarjenim notranjim izvorom nadzorovanja – internaliste, in tiste s poudarjenim zunanjim izvorom nadzorovanja – eksternaliste. Razlika med njimi je v prepričanju, da kar se jim v življenju dogaja, je pri enih posledica njihovega lastnega napora, vloženega znanja, truda, pri drugih pa posledica sreče, usode. V drugem delu naloge smo opredelili pojem izvora nadzorovanja ter način ugotavljanja izvora nadzorovanja s skalo za merjenje internalnosti oziroma eksternalnosti. V nadaljevanju tega dela smo predstavili, kako se izoblikuje izvor nadzorovanja pri posamezniku, kako posameznik kontrolira izvor nadzorovanja ter kako skozi izvor nadzorovanja pojasnjuje posamezne dogodke. V tem delu smo povzeli tudi glavne ugotovitve raziskav različnih avtorjev o povezavi izvora nadzorovanja s starostjo, spolom, kulturo, etiko, vero, zdravjem, stresom, vodenjem, kakovostjo opravljanja dela, zadovoljstvom pri delu, pripadnostjo instituciji, konfliktom med delom in družino, podjetništvom in nakupovanjem. V tretjem delu naloge smo predstavili raziskave različnih avtorjev (Hyatt in Prawitt, 2001Patten, 2005Donnelly in drugi, 2003Chen in Silverthorn, 2008) o vplivu izvora nadzorovanja in zaznane strukturiranosti delovnega okolja na revizorjevo opravljanje dela in zadovoljstvo pri delu, o vplivu izvora nadzorovanja na revizorjevo pripadnost instituciji, sprejemanje disfunkcionalnega vedenja, namen za zamenjavo službe in oceno opravljanja dela ter o vplivu izvora nadzorovanja na stres na delovnem mestu ter na kakovost opravljanja dela in zadovoljstvo pri delu med revizorji. V četrtem delu naloge smo predstavili raziskovalno metodologijo lastne empirične raziskave o vplivu izvora nadzorovanja na nekatere dejavnike pri delu revizorjev, in sicer posebej za revizorje računskega sodišča in posebej za pooblaščene revizorje, vpisane v register pri SIR. Vpliv izvora nadzorovanja (in zaznane strukturiranosti delovnega okolja) na nekatere dejavnike pri njihovem delu, kot so zadovoljstvo pri delu, kakovost opravljanja dela, stres na delovnem mestu, pripadnost instituciji in namen oditi oziroma ostati v instituciji smo preverili z 12 hipotezami. V okviru tega dela smo primerjali rezultate ugotovitev empirične raziskave med internalisti in eksternalisti − revizorji računskega sodišča ter internalisti in eksternalisti − pooblaščenimi revizorji, vpisanimi v register pri SIR ter med revizorji računskega sodišča in pooblaščenimi revizorji, vpisanimi v register pri SIR. Rezultate ugotovitev empirične raziskave za revizorje računskega sodišča in pooblaščene revizorje, vpisane v register pri SIR, smo primerjali z rezultati ugotovitev raziskav Hyatta in Prawitta (2001), Pattna (2005), Donnellya in drugih (2003) ter Chena in Silverthorna (2008) ter poročali o enakostih in razlikah med njimi. V sklepnem, petem delu naloge pa smo povzeli ključne ugotovitve.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\u27 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