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General overview
The International Observatory of Management Control was launched late in 2010, by the DFCG (National Association
of Financial Managers and Controllers) under the leadership of Frederic Doche, in partnership with the consulting firm
Decision Performance Conseil.
The aim of this observatory is to share a better understanding of management controller
’
s activities, processes and
methods, and the tools employed by management controllers across the world.
Through crisis, the mission of the management controller is challenged both, through his range of responsibility to
help understanding of a more and more complexed world, understanding of more and more volatile markets,
measuring more and more changing activities and performance, and meeting the expectations of Boards and Heads
of Finance.
The management controller
’
s mission is at stake within the company, whether to make the link between the
operational and performance, to improve business agility in an easy changing environment or to support innovation
on instable markets.
Through the Internet survey of the respondents from 29 different nationalities, backed by partner associations, the
working group of the Observatory examined the practices of management control in 2015 has built the findings, has
compared them with ones of those previous years to finally produce a comprehensive analysis of practices and trends
in worldwide management control state of Art.
Again, this year, the working group led by Frédéric Doche, president of the management control committee of DFCG
and president-founder of Decision Performance Council, emphasized his analysis through testimonies of professionals.
We specially thank all those who accepted to be interviewed according their disposal and their contribution to the
richer and more relevant 2015 publication.
The results of the previous editions have raised noticeable interests that have been studied throughout the subjects of
several presentations and issuing. The conclusions of the 2015 edition are also introduced at the end of the year in the
IAFEI World Congress set in Milan, and the DFCG Financium congress DFCG.
KEY FIGURES
75%
of the companies are using benchmarking
29
countries answered the survey
51%
of the forecasting is
produced in less than a week
31%
of the companies publish their
reporting within 5 days
72%
of the respondents working
in large firms say Big Data is an
important issue
29%
of the public sector companies use
the ZBB method
IAFEI Quarterly | Special Issue | 6