Table of Contents 1 40

IAFEI Quarterly - Special Issue

1. INTRODUCTION AND SUMMARY: FROM MANAGEMENT CONTROL TO PERFORMANCE MANAGEMENT 8
Presentation of the International Observatory of Management Control 8
Summary of the results 9
2. COMMON GROUND 11
Introduction 11
Profile of the companies in the sample 12
Profile of the respondents in the sample 16
More time spent with operational teams and in business reviews 19
The time spent on reporting slows down the development of higher value adding activities 20
Delays reduction projects are stable 21
Simplifying the budget process 21
The needs for IT systems improvement 22
The requests for improvement of IT systems tools depend on the perceived value of the activity to perform 23
Plan and budget remain the main activity 18
3. DIGITAL AND MANAGEMENT CONTROL 25
Introduction 25
The role of the Management Controller in digital transformation projects: Observation 1 26
Expected outcomes from digital transformation projects: Observation 2 27
Big Data and the expectations of the Management Controller: Observation 3 30
Tools: Big Data is gaining momentum 32
4. EVOLUTION OF THE PROFESSION: FROM THE MANAGEMENT CONTROLLER TO THE PERFORMANCE MANAGER 33
Introduction 34
Management control efficiency improvement: KPIs, IT systems and competences as key priorities 35
The evolution of the competences: going beyond the production of data 36
The evolution of the analyses demanded: predictive analysis, a predictable evolution 37
The evolution of the methodologies: the rolling forecast does not replace the budget 38
Towards a new title for the Controller: the Performance Manager 39

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