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

Management Control - DFCG – Decision Performance Conseil

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CONTENTS

Presentation OF THE INTERNATIONAL OBSERVATORY OF MANAGEMENT CONTROL ...............................6 SUMMARY OF RESULTS...............................................................................................................................7 CHAPTER 1: COMPANY PROFILE ...................................................................................................... 9 A PANEL representing all business sectors ...............................................................................................10 RESPONDENTS are MAINLY EXPERIENCED AND BELOW 50 YEARS OLD ...................................................12 DIVERSITY OF THE RESPONDENTS in the finance function .......................................................................14 53% of the repondents report to the general management ....................................................................14 the Management control IS MOSTLY NOT ORGANIZED AS a Shared Service Center (SSC) ......................15 70% of the respondents are Members of professional associations ........................................................16 the controlling activities............................................................................................................................16 RE-FORECAST DONE MORE QUICKLY THAN LAST YEARS ..........................................................................20 involvement of the operational teams in the processes ..........................................................................21 Benchmark remains predominant, the BBZ is progressing slowly, the BSC is mainly employed by large ORGANIZATIONS .......................................................................................................................................23 The expected growth of the ZBB method will be lower than THAT OF other methods ...........................25

CHAPTER 2: IMPACT OF BIG DATA AND DIGITAL TRANSFORMATION ON MANAGEMENT CONTROL

........................................................................................................................................................ 26 ..................................................................................................................................................................26 MANAGEMENT CONTROLLERS ACTIVE IN Digital transformation projects, but more AS A contributor than AS A leadeR ...............................................................................................................................................27 WhICH BREAKTHROUGHS are EXPECTed FROM NEW TECHNOLOGIES? ..................................................30 mAnagement CONTROLLERS, ARE YOU FAMILIAR WITH BIG DATA?........................................................34 BIG DATA, A SUBJECT ON THE AGENDA OF ENTERPRISES? ......................................................................38 big data? Yes! but what for? .....................................................................................................................42 CHAPTER 3: EVOLUTION OF MANAGEMENT CONTROL................................................................. 44 The COMPETENCIEs needed by the FUTURE financial CONTROLLER FOR greater efficiency ...................45 topics considered impOrtant IN THE NEXT 3-4 YEARS ..............................................................................47 WHAT ROLE OR POSTURE IN THE FUTURE FOR MANAGEMENT CONTROL? ............................................47 summary and comparison with previous issues .......................................................................................49

IAFEI Quarterly | 5

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