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Management Control - DFCG – Decision Performance Conseil
If we take into account the number of employees as a criterion, the Financial Controllers in
companies with less than 100 employees seem less involved: 41% of the respondents have no role
compared to an average of 25% for larger companies. This observation is confirmed when we
consider the turnover as a criterion; 37% of the respondents of companies below $50 million
turnover claim having no role to play in these projects.
In larger companies, the Financial Controller is indeed more involved but he mainly remains a
Contributor (45% for companies with a turnover above $50 million). In companies with a turnover
above $5 billion, the Financial Controller will be less involved as a Leader (9%) vs an average of
19% for all companies.
In terms of function, the Financial Analysts are those mainly involved in such projects with 82% of
them having some kind of role and amongst those, 57% act as a Contributor. On the other hand,
only 44% of the Reporting Directors are involved. Operational Controllers are more Contributors
(64%) and are rarely positioned as Leaders (only 9%). The involvement of CFOs remains within the
average (70% vs 71% for all combined functions) and the CFOs act more as Leaders (25% vs 19%
on average) than as Observers (7% against 11% on average).
« Digital transformation has allowed dissemination and
sharing of knowledge with the Financial Controlling team
worldwide. It has also allowed the easy sharing of
0
0,2 0,4 0,6 0,8
1
Management accounting Director /…
Group controller
Manufacturing controller
Other (please clarify)
Management accountant / controller
CFO
Moyenne
Reporting Director / Chief officer
Controlling Director / Chief officer
Financial analyst / controller
Operations controller
Contributor
Leader
Observer
No Role
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