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

Management Control - DFCG – Decision Performance Conseil

PRESENTATION

OF

THE

INTERNATIONAL

OBSERVATORY OF MANAGEMENT CONTROL AND

SUMMARY OF RESULTS

PRESENTATION OF THE INTERNATIONAL OBSERVATORY OF MANAGEMENT CONTROL

GENERAL PRESENTATION

The « International Observatory or Management Control » (IOMC) was launched in 2010

by the DFCG (French Association of CFOs and Financial Controllers) under the initiative of

Frédéric Doche, in partnership with the consultancy Décision Performance Conseil.

The aim of this observatory is to better understand the different activities of the financial

controller, the processes and methods they use, together with the tools now used by the

finance world in this age of digital transformation.

Indeed, because of these new digital tools, the controlling function is mutating as well; its

role has evolved from only producing data to that of being a « Business Partner » for the

General Management at decision-making level.

Thus, because of these new challenges and the emergence of Big Data, the 6th issue of

the IOMC has evolved considerably, both at form and at content level. Indeed, this year,

the emphasis has been put on the impact of the digital approach on Management Control,

together with the evolution expected by the profession. As a consequence, the survey has

been modified; in particular, the main part discussing the methods, the processes and

activities of Management Control has been reduced in order to leave more room for the

questions relating to the digital aspects and the future ambition of the controlling

function.

The working group, chaired by Frédéric Doche, President of the « Management Control »

Group of the DFCG, and founder of the consultancy Décision Performance Conseil, wishes

again this year to illustrate its different analyses through the testimonies made by finance

professionals. We thank all the people who have agreed to be interviewed for their time

and contribution to the 2016 issue – an issue enriched and more dynamic than ever.

There has been a huge interest in the results of the previous issues which have been

presented and published formerly a few times. The conclusions of the 2016 issue are

IAFEI Quarterly | 6