scholarly journals Use of management reports and performance of sales managers in an insurance company

2018 ◽  
Vol 29 (78) ◽  
pp. 343-354
Author(s):  
José Carlos Tiomatsu Oyadomari ◽  
Bruno Duque ◽  
Edelcio Koitiro Nisiyama ◽  
Ronaldo Gomes Dultra-de-Lima ◽  
Octavio Ribeiro de Mendonça Neto

ABSTRACT 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. Keywords: use of management reports, sales performance, sales managers, insurers, enabling.

2018 ◽  
Vol 6 (2) ◽  
pp. 16-31
Author(s):  
Sri Wahyuni ◽  
Bambang Juanda ◽  
Idqan Fahmi

This study aims to analyze the relevant indicators of spending quality in measuring the quality of regional spending as well as the relationship between the quality of regional spending and the development performance of the regencies/cities of Banten Province. This study uses secondary data from the governance, financial and performance development of the districts/cities of Banten Province between 2009 – 2013. The Data are analyzed using Partial Least Squares Structural Equation Model (PLS–SEM) using SmartPLS software version 2.0 & SmartPLS version 3.0. The Results show that there are 21 indicators out of 40 indicators that are relevant in measuring the quality of the districts/cities spending in Banten Province. The change of the spending quality map from 2009 to 2013 shows that the quality of North Banten (Tangerang Regency, Tangerang City, Tangerang Selatan, Serang Regency, Serang City and Cilegon City) is better than South Banten (Pandeglang and Lebak). In addition, the estimation results from the model used indicate that the quality of the region spending of Banten Provinve has a positive relationship with the performance of development with the value of the indicator 0,678. Keywords : Development Performance, PLS-SEM, Spending Quality


2018 ◽  
Vol 6 (2) ◽  
pp. 16-31
Author(s):  
Sri Wahyuni ◽  
Bambang Juanda ◽  
Idqan Fahmi

This study aims to analyze the relevant indicators of spending quality in measuring the quality of regional spending as well as the relationship between the quality of regional spending and the development performance of the regencies/cities of Banten Province. This study uses secondary data from the governance, financial and performance development of the districts/cities of Banten Province between 2009 – 2013. The Data are analyzed using Partial Least Squares Structural Equation Model (PLS–SEM) using SmartPLS software version 2.0 & SmartPLS version 3.0. The Results show that there are 21 indicators out of 40 indicators that are relevant in measuring the quality of the districts/cities spending in Banten Province. The change of the spending quality map from 2009 to 2013 shows that the quality of North Banten (Tangerang Regency, Tangerang City, Tangerang Selatan, Serang Regency, Serang City and Cilegon City) is better than South Banten (Pandeglang and Lebak). In addition, the estimation results from the model used indicate that the quality of the region spending of Banten Provinve has a positive relationship with the performance of development with the value of the indicator 0,678. Keywords : Development Performance, PLS-SEM, Spending Quality


Author(s):  
Hassan Gharayagh Zandi ◽  
Sahar Zarei ◽  
Mohammad Ali Besharat ◽  
Davoud Houminiyan sharif abadi ◽  
Ahmad Bagher Zadeh

Coaching has often been viewed as a context within which coaches operate to largely bring about changes in athlete’s performance and flourishing. One key factor to successful outcomes in coaching is the quality of the relationship between coaches and athletes. The coach–athlete relationship is at the heart of coaching; however, limited studies have been conducted on its antecedents. The aim of this study was to investigate the relationship between coaches’ forgiveness and perceived relationship quality toward their athletes through verifying the mediating role of interpersonal behaviors of coaches. A total of 270 Iranian coaches participated in the survey, and the data sets were analyzed using structural equation modeling. Results revealed that forgiveness positively predicted the coaches’ perceived relationship quality with their athletes, and this pathway was mediated by the coaches’ interpersonal behaviors.


2017 ◽  
Vol 1 (2) ◽  
Author(s):  
Pipin Widyasari

To realize vision and mission of Dishubkominfo Banyumas District one of them are to increase public services in traffic and public transportation. So, Dishubkominfo Banyumas District continues to work to improve the quality of to empower all of the employee so that it will have strong performance and can work with optimally, effective, and efficient. The aims of the research are 1) to describe skills, knowledge, concept of self and values, personal characteristic, organization, commitment, and performance; 2) to describe the influence of skill, knowledge, concept of self and values, and personal characteristic to organization commitment; 3) describe the influence of skills, knowledge, concept of self and values, and personal characteristic to performance; 4) describe the influence of organization commitment to employees performance; 5) describe the influence of skill, knowledge, concept of self and values, and personal characteristic to employees performance through organization commitment. Respondent of this research are 100 people. The respondent are the employees of Dishubkominfo Banyumas District. This research using Structural Equation Modeling (SEM) which do by AMOS 4.00 as the instrument of analysis. The result of this research prove that fourth coefficient can be conclude that variable concept of self and values more influence to variable organization commitment, compared with skill variable, knowledge variable, and personal characteristic variable. It can be prove with significantly value of p-value is very small (0,001), so the hypothesis which said there is an influence between variable of skill, knowledge, concept of self and values, personal to variable of organization commitment is attested. From that coefficient it can be conclude that concept of self and values variables is more influence to performance variable compared with the other variable.it can be prove with significantly value of p-value on table column O on output program Amos Ver 19, so the p-values is very small (0,001). Therefore, the hypothesis which said there is an influence between variable of skill, knowledge, concept of self and values, and personal characteristic to performance variable on DishubkominfoBanyumas District is attested. Significantly values of p-value on table column P and the output of Amos Program Ver 19, so the p-value is very small (<0,001), so the hypothesis which said there is an influence between organization commitment to performance of Dishubkominfo Banyumas District is attested. Significantly values of p-value on table column O on output program of Amos Ver 19 which means the value of p-value is very small (<0,001), so the hypothesis which said there is an influence between skill, knowledge, concept of self and values, and personal characteristic to performance through organization commitment on Dishubkominfo Banyumas District is attested.  Keywords: skill, knowledge, concept of self and values, personal characteristic, performance, organization commitment.


2021 ◽  
Vol 10 (5) ◽  
pp. 57
Author(s):  
Arie Pratama ◽  
Winwin Yadiati ◽  
Nanny Dewi Tanzil ◽  
Jadi Suprijadi

This study describes the factors affecting the quality of integrated reporting (IR) disclosure and how the disclosures affect firm value. This study employed quantitative methods with secondary data. This study sample includes 1,900 firms from 2016 to 2018. Descriptive statistics, cluster analysis, and structural equation modeling path analysis were used to describe the development. This study showed that the IR implementation in five countries currently has an adequate score. Hypothesis testing showed that three factors influenced the size of IR disclosures and the disclosures influence the firm value. This study implies that although IR in the current and future will be a role model for corporate reporting, Southeast Asian firms still need to strengthen the quality of IR. This study contributes to the current development and description of IR, which is limited because of its recent introduction, in five countries: Indonesia, Malaysia, Philippines, Singapore, and Thailand.   Received: 28 April 2021 / Accepted: 15 July 2021 / Published: 5 September 2021


2006 ◽  
Vol 99 (2) ◽  
pp. 603-618 ◽  
Author(s):  
John E. Barbuto ◽  
Liezel Barbuto ◽  
Piet De La Rey ◽  
Adre B. Boshoff ◽  
Ye Xu

The predictors of objectively measured sales performance were assessed with 245 sales representatives from a large South African life insurance company. Sales representatives completed measures of their locus of control, entrepreneurial attitudes, biographical history, and performance was assessed from company records of sales, net commissions earned, and lapse ratios. The nature of employment contract, job status, and race explained significant differences in performance outcomes. The predictive nature of locus of control and entrepreneurial attitudes for performance outcomes was tested using structural equation modeling procedures, with limited validity. The implications for research and practice are also discussed.


2021 ◽  
Vol 49 (3) ◽  
pp. 1-15
Author(s):  
Jian-Li Gao ◽  
Dong-Sheng Li ◽  
Mary-Louise Conway

Entrepreneurial passion is seen as a valuable predictor of entrepreneurs' behavior and performance. We explored what makes entrepreneurs passionate by adopting a qualitative research method from a social support perspective. To test our hypotheses we conducted a survey with 287 young entrepreneurs in China. Using structural equation modeling we studied the impact of three types of support from the family on entrepreneurial passion. The results show that financial support and social capital support had a stronger influence on entrepreneurial passion than did emotional support. Further, psychological capital played a partial mediating role in the relationship between family support and entrepreneurial passion. This study enhances the integrity of previous research conclusions on entrepreneurial passion and, in particular, provides further insight into the development of nascent entrepreneurs and their new businesses.


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