16
Any diffusion, publication or exploitation requires to cite the source: International Observatory of
Management Control - DFCG – Decision Performance Conseil
70% OF THE RESPONDENTS ARE MEMBERS OF PROFESSIONAL ASSOCIATIONS
The professional association participation is stable with 35 countries and 15 associations involved
this year, compared to 29 countries and 19 associations in 2015. The membership of professional
associations is represented at a level of 69% in 2016 compared to 70% in 2015.
THE CONTROLLING ACTIVITIES
The considered activities in this survey are: Planning & Budgeting, Production Reporting, working
in conjunction with the operational departments, Forecasting and Re-forecasting, Variance
Analysis, Business Reviews, IT systems, Internal Audit / Risk management.
Dedicated time
Controllers spend more and more time on Forecasts (28% of their time is dedicated to this activity
compared to 27% in 2015) at the expense of the Reporting Activity (12% in 2016 compared to
13.5% last year). Internal Audit is stable compared to 2015 (with a significant increase that year).
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Africa
Americas
Asia
Europe
66,67%
77,17%
64,52%
76,22%
33,33%
22,83%
35,48%
23,78%
Management control belong to a Shared Service Center
(SSC) by geographical area
Integrated SSC
No SSC
IAFEI Quarterly | 16