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The level and quality of collaboration with accounting weakens as the size of companies grows, but collaboration

remains high (

>

60%). A more intense collaborative attitude is observed with the Quality Control and Legal

departments in listed companies.

In European and North American companies, this relationship between controllers and accountants is especially

strong and of high quality. This is not the case in APAC countries where this relationship is less in evidence.

͞

I am lucky we are in a collaborative mode. When relationships are good, work is easier; otherwise, projects slow

down.

͟

Yoan Zuliani, Finance Manager at HASAP.

IAFEI Quarterly | Special Issue | 17