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Different behaviors between Continental Europe and the Anglosphere

There are cultural differences regarding spreadsheet utilization: it is lower in the Anglosphere than in the rest of the

world but only for the planning and budgeting cycle phases.

Fig. 23 Spreadsheet utilization

Anglosphere companies responding to our survey are mainly SMEs. Excluding companies whose revenue is less than

$50 million, we obtain similar results with a wider gap in the budget cycle:

Fig. 24 Spreadsheet utilization excluding the very small enterprises (VSEs)

Are the Anglosphere companies pioneering new tools for planning and budgeting?

0%

10%

20%

30%

40%

50%

60%

70%

Plan

Budget

Reporting

Anglo-Saxon

Continental Europe

0%

10%

20%

30%

40%

50%

60%

70%

Plan

Budget

Reporting

Anglo-Saxon without

small business

Continental Europe

without small business

IAFEI Quarterly | Special Issue | 30