IAFEI Quarterly - Special Issue

25 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 mation induced by new technologies disrupts the everyday life of companies and may even im- pact their stability. Today, we are only at the beginning of this economic revolution and it is still very early to conceptualize it in an exhaustive way. Organizations and their support functions still have difficulties in assessing the full potential of these technologies and in taking full ad- vantage of them. The Management Controller, given its role in piloting the performance of the company, is at the heart of this digital revolution. Who should drive the digital transformation and for what benefits? How to implement and sup- port it? What is the vision and the role of the Management Controller in this transformation? In this part of the study, we attempt to provide answers to these questions. The role of the Management Controller in digital transformation projects: Observation 1 The involvement of the Management Controller Management Controllers are usually involved and active in digital transformation projects (90% of the cases). Their role has become more and more important compared to 2016, where only 60% of them confirmed their active role in these projects.It appears that the "contributor" role is growing (more than 62% of the asnwers compared to 41% last year). In America, Management Controllers have clearly taken the lead, with 31% of them being project leaders compared to only 17% in Europe and 20% on average. "In agile software design, the Management Controller is in- volved side by side with developers in each sprint: it is the