IAFEI Quarterly - Special Issue

23 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 Two interesting facts stand out: ● We have seen previously that the need for automated reporting and integration of tools represented the strongest demand for improvement. These needs do not appear any longer as differentiating items when we look at the needs through the prism of added value. This reflects a more general dissatisfaction towards the tools concerning data production, regardless of the performance management activity. ● For respondents who value planning and budgeting activities, there is no specific need for steering tools. Thus we can question the level of integration of planning data with business management tools in the companies present in our sample.