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48

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

Management Control - DFCG – Decision Performance Conseil

4%

13%

22%

18%

6%

0%

3%

5%

7%

1%

1%

7%

9%

4%

1%

0%

0%

0%

0%

0%

20-29 years

30-39 years

40-49 years

50-60 years

>60 years

Role or position of the management controller in the coming

years, depending on age

to be a change manager

to be a trainer

to be an expert

no role

IAFEI Quarterly | 48