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14

Any diffusion, publication or exploitation requires to cite the source: International Observatory of

Management Control - DFCG – Decision Performance Conseil

Respondents are shown to have less experience in Africa and Asia compared to Europe and the

Americas. Indeed, in these two areas (EU/Americas), most of the respondents are very

experienced (around 78% having more than 10 years’ experience), probably as the majority of

global headquarters are located in these areas.

DIVERSITY OF THE RESPONDENTS IN THE FINANCE FUNCTION

Globally, most of the job titles of the participants are related to the terminology « Controller ».

33% of the respondents are currently CFO (Chief Financial Officer) compared to 25% in 2015. This

function is strongly linked to work experience with 74% of them having more than 10 years’

experience in Controlling. Unlike a CFO, the position of Analyst is

related to a younger profile, as

68% of them have reported less than 10 years’ experience.

53% OF THE REPONDENTS REPORT TO THE GENERAL MANAGEMENT

53% of the respondents report « hierarchically » to the General Management, compared to 47%

in 2015. This is mainly the case in European organizations at almost 61%, whereas it is more

balanced in the other geographical areas with around 40% reporting to the General Management

and 40% to Finance.

0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

100%

CFO

Management

accounting Director /

Chief officer

Controlling Director /

Chief officer

Management

accountant /

controller

Financial analyst /

controller

Job title by Experience

> 20 years

11 à 20 years

6 à 10 years

< 6 years

IAFEI Quarterly | 14