To which extent are deadlines for management reporting
and financial reporting harmonized? 4.28 1.03
1.34 1.34 4.03 9.40 29.53 54.36
(0 = very low, . . ., 5 = very high/n = 149) 2.68 13.43 83.89
How many workdays are required to report monthly
financial key performance indicators (KPI) to top
management in accordance to financial GAAP?
2.91 1.33
11.41 4.03 6.04 46.31 25.50 6.71
(0 = KPIs are not calculated in accordance with
financial GAAP
15.44 52.35 32.21
1 = > 20 workdays
2 = 13–20 workdays
3 = 7–12 workdays
4 = 4–6 workdays
5 = 1–3 workdays/n = 149)