Use of management reports and performance of sales managers in an insurance company Uso de relatórios gerenciais e desempenho de gerentes comerciais em companhia seguradora

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Revista Contabilidade e Financas
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Oyadomari J.C.T.
Duque B.
Nisiyama E.K.
Dultra-De-Lima R.G.
De Mendonca Neto O.R.
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© 2018 FEA. All rights reserved.This article aims to investigate the relationship between perceptions of the enabling dimension and the technical validity of the management reports of an insurance company and the performance of its sales managers, mediated by the use of these reports. Companies invest resources in providing management reports for business managers to take decisions, so understanding what influences the use of these reports and whether this use is associated with performance constitutes a relevant subject for both academia and professional practice. The results may be useful for organizations that are taking decisions to invest in management reports, showing that technical validity is what best influences the use of these reports, at least in the short term, which is also a contribution to the theory. Secondary data were combined with a survey of 231 respondents from an insurance company and analyzed using the structural equation modeling (SEM) technique via partial least squares (PLS). The article contributes to the literature and management accounting practice by demonstrating that, unlike in previous studies, the enabling dimension does not positively influence the use of management reports. On the other hand, the study shows that technical validity, which is a more tangible dimension of the quality of management reports, is positively associated with their use and that this use influences the performance of the sales managers.
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