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32

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

Management Control - DFCG – Decision Performance Conseil

55% and 50%). Broadcast to smartphone and web devices are considered as having more

significance by German Management Controllers (21%).

In conclusion, the Real Time Analysis dimension is perceived as the highest expected technological

breakthrough in medium and unlisted companies: it is a priority for 37% of companies with

turnover of less than $50 million and for 75% of unlisted companies. On the other hand, only 13%

of companies with more than $5 billion in sales and only 25% of listed companies consider Real

Time Analysis to be the cause of major breakthroughs in Management Control.

“I noticed that Digital Transformation is well known by all

Controllers, but remains somewhat vaguely understood. It provides

tools and data, but a fear is held by them of being overloaded with

data, without being able to correctly use it. "

Tristan Tammi, Financial Controller, MIELE

A TRANSFORMATION OF COMPETENCIES WELL ENGAGED

In this changing economic world, the adaptation of working methods and competencies, whatever

the modality, is obvious: for 70% of the respondents, this change is either planned, in progress or

finalized.

When analyzing at sectoral level, the eight competence dimensions affected a priori by this

transformation, the need for change is actively felt in Industry (25%) and Other Services (27%),

with reported actions in progress or finalized. On the other hand, the Public Sector, the Media /

Telecommunications / IT and the Transport Sector are far behind (<10%).

The most important changes underway, in progress or finalized, have a similar level reported for

tools, processes and the capacity for ensuring overall consistency (respectively, 57%, 53% and

52% of the respondents).

In the groups active at the Change Management level, the size of the company (around 5000

employees) or the turnover (around $1 billion in sales) is insignificant: each accounts for 70% to

80% of activity in this area (with 25% of changes finalized and 50% in progress). However, projects

are slightly more advanced in companies of less than $1 billion in sales.

Discrepancies can be noted in the changes made in tools and processes according to the

respondents’ company turnover. But logically, it would be expected that any change in tools

would lead to a corresponding change in processes, so that all the operational and analytical

activities of the Controller would be rationalized. Respondents from companies with less than $1

IAFEI Quarterly | 32