3 / 52
2
Any diffusion, publication or exploitation requires to cite the source: International Observatory of
Management Control - DFCG – Decision Performance Conseil
Foreword
DFCG is proud to share with you the fifth edition of the International Observatory of Management Control
in collaboration with the consulting firm Decision Performance Conseil. Increasingly extensive and
encouraging feedback confirms the mounting interest in this field and promotes the influence of our
institution. Also used as a teaching aid in the classrooms of our prestigious management schools, the
Observatory provides much more than the state of play of the profession; it helps understand the issues
and the importance given to management control in the digital era.
This study is now expected by the profession. We saw it especially at the conference organized by the
DFCG-themed "Management controller of tomorrow: who is he? Many answers have been made through
testimonials and expert reports. This business is changing. The controller skills evolve as its role within the
company.
Finally, beyond the fundamentals of the trade, the 2016 edition highlights the improvement opportunities
that will bring even more value to all the controllers’ activities. The details provided by the Observatory
provide the opportunity to take stock of the developments of the function through its various aspects and
understand the challenges of management control in tomorrow's world.
I am very grateful to the Working Group and its Chairman Frédéric DOCHE, president of the Management
Control Committee of DFCG, and to all the people who contributed to this Observatory.
Through this Observatory, DFCG contributes significantly to IAFEI to unite finance and management
leaders worldwide.
Thank you all for this fifth edition; we hope you will find the report interesting reading.
Sincerely,
Philippe AUDOUIN
Chairman of DFCG
IAFEI Quarterly | 2