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Any diffusion, publication or exploitation requires to cite the source: International Observatory of
Management Control - DFCG – Decision Performance Conseil
SUMMARY AND COMPARISON WITH PREVIOUS ISSUES
This new issue of the IOMC provides us with the opportunity to summarize all the results we have
obtained since 2010-2011 about the evolution of Management Control all over the world. The
following three axes have been analyzed: the
most important activities
of Management Control,
the
competencies required
to be a Management Controller; the
organizational levers
, helping or
of no assistance to Management Control in being efficient. This retrospective (See further below),
which has never been made before, is all the more interesting in that it offers a six-year
comparative study.
Here are the key points of our analysis
:
The significance of the topics dealt with and the activities carried out by Management Control
- Some activities of Management Control remain essential over the years, particularly Reporting,
Planning and Budgeting. This observation is a constant whatever the reference year. Internal
Reporting, in particular, remains essential.
- The role of Partner of Management Control has been recognized for a long time but depends on
the year and the economic context. In other words, this role seems to be an “adjustment
variable”. Furthermore, although the “Business Partner” approach is supported generally, it is not
always a reality.
- For two years, the Management Control has focused more on Cash and Financing. But is this
really the core business of the Management Controller?
The expected competencies of Management Control
- The number of years’ experience, which has been fundamental for a very long time, is not so
important anymore. Nowadays, what is expected is versatility but also the ability of Management
Control to understand various and complex issues.
- Financial competencies are requested in accordance with the increased financial orientation of
the Management Control activities.
- The managerial role of Management Controller is gradually confirmed and also his/her ability in
negotiation.
IAFEI Quarterly | 49