The demand-oriented approach of management information requirements has been investigated up to a certain depth for years. Several approaches structure them by industrial or functional perspectives. Others concentrate on the increasing demand for external information in the field of controlling or on needs of internal roles such as a marketing manager.

Recent survey-based studies blaze trails into the field of information requirements for financial addressees, in particular for financial analysts, private investors or the information processing of auditors.

However, the main difference to earlier research about information systems is our focus on individually selected, industry-specific business content on a more detailed level.