Ref-1: "...It means that person (to whom you have the dotted line reporting relationship) doesn't write your performance review or decide if/when you get a pay raise etc. but you DO have to please that person..."

Ben dolaylı demeyi tercih ederdim.

'Dotted line' reporting occurs when a person reports to one manager but also has responsibilities to another. This can lead to problems, for instance, where a person reports to a location manager for salary and conditions, but has a 'dotted line' responsibility to another manager for professional work. Each manager may have different objectives or conflicting management styles with, for example, one encouraging personal life outside the organization and the other demanding total commitment to work

bkz

Job Description:

Reporting directly to the Factory Manager and with dotted line to the Holding HR Coordinator; this professional will lead and coordinate the HR processes within the factory:

Asıl rapor verdiği merci/kişi dışında bir ikinci merciye/kişiye rapor sunulması
http://www.mevzuatlar.com/sy/resmiGazete/rga/08/08/13080819....
http://technet.microsoft.com/tr-tr/library/ms189295(SQL.100)...
http://www.smmmdershanesi.com/tms14-bolumlere-gore-raporlama...

Almancası:
http://www.proz.com/kudoz/english_to_german/management/19457...


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Note added at 1 hr (2011-08-15 13:25:29 GMT)
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Aynı anda hem birincil/asıl merciye/kişiye hem de ikincil merciye rapor veriliyor.

Düz bir çizgiyle raporlamadan farklidir, raporlamanin ancak bazi kriterlerini saglayarak ve/veya özel birtakim durumlarda arada ast-üst iliskisi vardir.

Imho