IAFEI Quarterly - Special Issue

16 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 Age of the respondents and Country in which they work The age distribution of the respondents is roughly the same regardless of the country in which they work: the vast majority is between 40 and 60 years old. Job Title The relative majority of our respondents (40%) are Chief Financial Officers (CFO) and 19% de- clare themselves Senior Management Controllers, 11% Management Controllers. The rest of the respondents are Group Controllers (6%) or Financial Analysts (4%). Among "specific" titles (10% in total), we observe quite diverse names such as: "Accountant", "Director of Internal Audit", "Business Controller", Performance Director", "Financial Controller", "Director of Operations", "Financial Consultant", "Managing Partner" or "Partner". Job title and respondents’ age More than 76% of the CFOs are between 40 and 60 years old. 71% of the Management Control- lers are between 40 and 60 years old too. In this role, the proportion of young respondents (be- tween 20 and 39 years old) is higher (53%). Financial Analysts (and Reporting Managers) are also quite young (37% are under 40). Group Management Controllers are older with 66.7% of them between 40 and 60 years old. Most of the operational controllers (48%) are between 40 and 49 years old. The "Partners" are usually senior (more than 40 years old). Finally, and not surprising- ly, age is often correlated with the degree of job responsibility. Job title and company nationality In European companies, the vast majority of CFOs (77%) is between 40 and 60 years old and 49% are between 40 and 49 years old. This is the same in Africa and in Asia. In American companies, the average age of CFOs is slightly higher: 44% are between 40 and 49 years old while 32% are between 50 and 60 years old. In European companies, Management Controllers can be young