48 / 52
47
Any diffusion, publication or exploitation requires to cite the source: International Observatory of
Management Control - DFCG – Decision Performance Conseil
tools, the Controller has appropriate resources to become the first officer of the company's
performance.
TOPICS CONSIDERED IMPORTANT IN THE NEXT 3-4 YEARS
In terms of topics dealt with by Management Control, improved Organizational Efficiency and
Process remains, of course, a central issue. But the Management Control function should
strengthen its involvement as a “Business Partner”: traditionally supporting the operational
departments (Reporting, Forecasting, work with the Operational Teams); It seems Management
Control
is struggling to take any substantial partnership and consulting role. Increasingly, this role
should be supporting the implementation of strategic decisions made by the Management of the
company (ad hoc studies, specific dashboards ...). Finally, in a complex environment, the issues
related to Cash and Financing will be a priori topics that remain important over time for the
majority of respondents.
WHAT ROLE OR POSTURE IN THE FUTURE FOR MANAGEMENT CONTROL?
The majority of the respondents consider themselves as Leaders in Change Management. It is a
trend observed in all age groups. For the group of 20-29 years, in particular, their function is
projected to be at the level of "Business Performance Management": in other words, beyond the
financial and technical dimension, the projected function will focus on achieving the targets set
up by the upper Management. This internal advisory function then can grow in opportunity and
meaning. It is the same for the 60 year-old range participants, and this is consistent since they are
more experienced and have a good understanding of the organization; they can be key actors in
the Change Management.
IAFEI Quarterly | 47