Purpose -The purpose of this paper is to examine the relationships between locus of control and the work-related behavioral measures of job stress, job satisfaction and job performance in Taiwan. Design/methodology/approach -Subjects were drawn from a pool of accounting professionals who completed a questionnaire made up of valid and reliable instruments that measured each of the variables studied. Findings -The findings indicate that one aspect of an accountants' personality, as measured by locus of control, plays an important role in predicting in the level of job satisfaction, stress and performance in CPA firms in Taiwan. Individuals with a higher internal locus of control are more likely to have lower levels of job stress and higher levels of job performance and satisfaction. Practical implications -The results indicate that locus of control plays an important role in the overall effectiveness of accountants, even in a non-western culture like Taiwan. Originality/value -This was a study of a non-Western culture and focused on individuals in a profession rather than occupations not requiring professional credentials.

PurposeTo further understand the impact of organizational communication and commitment on job stress and performance. Over the past 20 years, the constructs of organizational commitment and communication have been studied extensively but little attention has been paid to the relationship between them and other organizational variables such as job performance and stress. Also, differences between employees either in managerial or full time accounting positions and between respondents from the USA and Taiwan were evaluated.Design/methodology/approachDifferences and relationships were assessed using standardized and valid instruments measuring four organizational variables in Taiwan and the USA.FindingsNo country level difference in stress and communication levels were found but organizational commitment and performance levels were higher in the USA. At the same time, higher levels of organizational communication led to higher levels of organizational commitment and job performance in both countries. Rather surprisingly, stress levels were not found to be related to either organizational communication or job performance. Further, the only measure that indicated a difference between those in managerial and full time accounting positions was work performance which was higher for those doing full time accounting.Practical implicationsThe results are discussed in terms of their importance and implications for organizations, particularly those utilizing employees with professional training and operating in different cultures. The finding that stress levels were not reduced by increased organizational communication and had little impact on job performance suggests that in the accounting field stress may play a different role than it does in other professions.Originality/valueFurthers our understanding on the impact of organizational communication and commitment on job stress and performance.

PurposeThis study aims to test the Hersey and Blanchard Situation Leadership Theory (SLT) of leadership effectiveness and the impact of the degree of match between leadership style and employee readiness level on a variety of measures of leadership outcomes.Design/methodology/approachThe measures used were employee job satisfaction, job performance, job stress, and turnover intention. SLT argues that an effective leader adopts a leadership style according to the ability and willingness of subordinates for a given task.FindingsThe results did not support SLT predictions that an appropriate match between leadership style and subordinate readiness results in higher levels of subordinate job satisfaction and performance and lower levels of job stress and intention to leave. However, the results did partially support SLT in that, the higher the leader's leadership score, the more effective is the leader's influence. However, the leadership score did not predict job performance. There was a positive correlation between ability and willingness, employee job satisfaction, and job performance. Employee willingness positively correlated with job satisfaction and job performance and was negatively correlated with turnover intention.Research limitations/implicationsThe findings from this study apply to the Taiwan culture and may or may not apply to other “Chinese” and non‐Chinese cultures.Practical implicationsThe use of the SLT in Taiwan is very widespread, so this study provides empirical evidence of its value when used in Taiwan as a tool to develop and use effective and appropriate leadership abilities.Originality/valueFew studies have attempted to explore the value of SLT in general and in non‐Western cultures in particular. This study expands our knowledge of leadership issues to an Eastern culture and explores the theory's effectiveness related to several organizational factors.