A Nigerian company's management accountant is designing a reporting system. Strategic-level reports for the Board differ from operational-level reports primarily in that strategic reports are MOST likely to be:

Strategic-level reports are designed for senior management and the Board, providing summarised information on long-term goals, competitive positioning, and major decisions. They are typically produced quarterly or annually. Operational reports are detailed, frequent, and focused on short-term activities. Strategic reports also incorporate both financial and non-financial, internal and external information.