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34

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

Management Control - DFCG – Decision Performance Conseil

processes or capability of ensuring “consistency”

requires introspection, a great deal of open-

mindedness and a lot of creativity in the search for adapted solutions. This is in order to provide

the operational teams, who are often the first to implement changes in business models or

production processes, with a maximized support.

Finally, one last surprising finding: for 30% of respondents, the Controller has no need to change

competencies. 50% of these respondents are in Europe, 80% of which are companies with less

than 1 000 employees, and 50% are in the “Other Services” sector. It is difficult today to identify

the real reasons for such lack of mobility, except for the case of

newly created service companies

which potentially already lead in the possession of required competencies in the eight studied

areas. Among the responses from American Controllers (USA), 40% stem from companies that

remain unconvinced of the need for change; around 30% of these companies belong to the sector

of Other Services, demonstrating a sectoral similarity with Europe.

MANAGEMENT CONTROLLERS, ARE YOU FAMILIAR WITH BIG DATA?

This topic is more and more in the controllers’ mind. In the previous 2015 study, 49% of the

respondents said that they had never heard of this subject in their company. In 2016, only 27% of

them gave such an answer.

Even 31% of them firmly know the concept (“Yes”) and 42% of them say that they are moderately

familiar with this notion (“Slightly”). The knowledge level of Big Data is not linked with the age of

the respondent, neither with his/her years of professional experience, nor with gender, but it is

correlated with the economic sector and the size of the company of the respondent.

WHO KNOWS MOST ABOUT BIG DATA?

CONTROLLERS FROM THE FINANCIAL SECTOR (63%)

IAFEI Quarterly | 34