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Any diffusion, publication or exploitation requires to cite the source: International Observatory of
Management Control - DFCG – Decision Performance Conseil
CHAPTER 3: EVOLUTION OF MANAGEMENT CONTROL
Introduction
This part aims to understand the current evolution of controlling function, notably in terms of
activities and competencies. Taking into account for instance the Digitalization and Big Data, at a
time when technology enables quasi-immediate analysis in real time, what impact does this have
on the financial function? How is adjustment to be made with regard to these new tools or
systems? What are the expectations in terms of competencies and professional qualities? What
are the methods and organizational levers enabling the Controller to be more efficient? Then, in
order to come to a conclusion, we offer a retrospective analysis of the past six years based on the
data produced by the IOMC since 2010-2011.
Concretely, Digitalization means first
adopting new collaborating tools
The competencies expected from the
Management Controller are now based
on their capacity to be predictive and
to communicate efficiently
Management Controllers wish to
achieve a higher participation on
the management side
39% of Management Controllers
conclude they have to develop their
competencies
in
Change
Management
and
Company
transformation
The emergence of Big Data questions the
role and positioning of the Controller
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