IAFEI Quarterly - Special Issue

15 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 Profile of the respondents in the sample Age of the respondents In 2017, most of the respondents (more than 42%) are between 40 and 49 years old. Only 26% are under 39 years old. Finance and management control roles are mostly held by experienced professionals. Country in which the respondents work Most respondents are based in Europe (67.9%), while 21.7% work on the American continent. The rest is based in Africa, Asia or the Middle East. Age of respondents and geographical area In "European" companies, the relative majority (42%) of the respondents is between 40 and 49 years old, 26% between 30 and 39 years old and 23% between 50 and 60 years old. In compa- nies outside Europe, the distribution is quite similar. In companies under American governance, we observe the highest proportion (31%) of management control professionals between 50 and 60 years old.