IAFEI Quarterly - Special Issue

10 Materials contained in this publication may be freely quoted or reprinted, provided credit is given to the source : International Observatory of Management Control - DFCG – Decision Performance Conseil www.conseil-dpc.com Management control professionals still have very diverse titles and functions... Plan and budget remain the No. 1 activity of management control ... The simplification of the budgeting process is a priority ... The improvement of reporting and analyt- ical tools remains a recurring need ... 2. COMMON GROUND Introduction Despite the predominance of service companies, the 2017 edition shows a stronger representa- tion of the industry and the construction sectors. Most of the sample cntains small and medium- size companies, but the proportion of large and listed cmpanies has slightly increased compared to last year’s edition. Four continents are rpresented: Europe, America, Africa and Asia. The typ- ical respondent is a Finance & Control manager (70%), between 30 and 49 years old. As before, respondents are mostly members of professional associations. The observations made in the previous years are still valid this year. The activities of the Man- agement Controller remain largely the same. The production of financial data is a constant of the Management Controller’s job, combined with a strong concern for process simplification. The implication of the Management Controller in Business Rviews continues to increase, a sign of a clear connection with the company’s strategy.