When comparing responsibility accounting performance reports for upper-level management to those of lower-level management, responsibility and control for upper-level management; therefore, their reports contain detail.

Explanation:

Upper level management, for example CFOs or CEOs, are responsible for a lot of people and a lot of information, so the information that they provide has to be a summary of the most important issues that the company deals with. While the manager of a business unit is only responsible for providing information regarding his business unit, so his reports should be much more specific.  

For example, the CFO of Walmart is responsible for reporting a general view of the activity that involves all of Walmart's domestic and foreign operations, while the manager of a local Walmart will be responsible for reporting more specific information regarding his store.