“…[8], [15], [18], [23], [67], [90], [94], [101], [107], [115], [116], [124], [130], [134], [136], [138], [143]- [145], [148], [150], [151], [160], [162], [169], [171], [173], [176], [182], [184], [185], [188], [199], [200], [202] 35 Furthermore, in order to accurately calculate the financial benefits of an SPI initiative, it is necessary to take all three attributes into account [224]. The low occurrence of "Return-on-investment" (22, 15%) as success indicator suggests that it is seldom used to increase the visibility of the improvement efforts.…”