In total, 149 dyadic sets of completed questionnaires
were obtained, which equals a return rate of 11.7%.
Whereas this response rate seems to be rather low at first
glance, especially compared to an average of 55% in typical
empirical management accounting studies (Van der Stede
et al., 2007), a closer look shows that our return rate is similar
to studies with a comparable sample size (Luther and
Longden, 2001; Bright et al., 1992). Additionally, the return
rate is smaller than average due to the special challenge of
obtaining dyadic survey data.