51 / 52
50
Any diffusion, publication or exploitation requires to cite the source: International Observatory of
Management Control - DFCG – Decision Performance Conseil
Organizational levers helping Management Control to be more efficient
- The surveys we have been analyzing since 2010-2011 tend to show that Management Control is
more effective and efficient mainly in dynamic environments (i.e. companies having introduced
advanced tools) and/or in an environment of economic growth.
- However, Organizational Levers (size, number of employees, style of management…) are not
significant, i.e. there is no typical context in which Management Control would be more efficient.
- According to respondents, the digital wave should lead to a more efficient Management Control.
But, in reality, we are still unable to assess all the effects of Digitalization onManagement Control.
As a conclusion, this six-year comparison underlines the fact that working as a Management
Controller is increasingly demanding in terms of tasks required, and in competencies to be owned.
IAFEI Quarterly | 50