Which consideration is not primarily concerned with user roles and data restrictions?

The consideration that focuses primarily on user roles and data restrictions is best characterized as security. Security protocols dictate how user roles are assigned and the extent to which different users can access specific data within the planning system. This includes setting permissions and establishing rules that govern which users or groups can view or modify data.

Flexibility, in contrast, pertains to the adaptability of the system in accommodating various user needs, enabling customization of reports, dashboards, or data models, and allowing for adjustments as business needs evolve. It does not inherently relate to the mechanisms of user roles or the restrictions placed on data access.

Performance is primarily concerned with how efficiently the system processes data, executes calculations, and responds to user requests. It encompasses the overall speed and reliability of the system, rather than focusing on the nuances of user permissions or data visibility.

Integration requirements deal with how the planning software connects and interacts with other systems, which includes data exchange, compatibility, and workflow integration. This aspect supports the ecosystem of applications and data used by the business but does not directly address user roles or data access restrictions.

Therefore, flexibility stands out as the consideration least connected to user roles and data restrictions.