8 / 40
PROFILE OF COMPANIES AND RESPONDENTS
The 2015 survey has clearly been successful: the number of associations included in the study increases regularly (11
in 2012, 17 in 2014, and 19 in 2015). Owing to the significant involvement of the associations, the number of
respondents has increased correspondingly; for instance, 70% of the respondents are members vs. 60% in 2012. The
variety of nationalities has been maintained: companies from 29 countries are involved. This figure is fully aligned with
the average of previous years (28.7 from 2011 to 2014). Several countries, including new ones in this study such as
Russia and South Africa for example, contributed significantly: the European Union outside the United Kingdom and
Ireland, the United States, South Africa, the United Kingdom, Russia,
aŶd Austƌalia. All the ĐoŵpaŶies’ pƌofile
s
(according to their size by revenue or workforce) are represented, as they were in previous studies. Nevertheless, we
observed the significant involvement of very small businesses (<$50 million) representing 47% of the sample, of
companies from three key economic sectors (68% of the companies belong to the banking/financial services sector,
industry, and other services) and from the Anglosphere (53%).
HeŶĐe, this LJeaƌ’s aŶalLJsis of
company and controller
profiles will focus upon the study of cultural groups (Anglosphere, Continental Europe, and other countries) and
specifically the management control function in each group, through the examination of the names respondents give
to the profession and of its reporting line in companies.
The mobilization of professional associations has grown over the years:
29 countries and 19 associations are represented in 2015
70% of the respondents are members of those associations.
In 2015, greater involvement of women
(36%) and less experienced controllers
(46% of the respondents have less than 10
LJears’ edžperieŶce iŶ the field
).
Two views of the management control functions
competed: economic orientation of performance in
Continental Europe vs. management financial
control in the rest of the world.
57% of enterprises surveyed have recorded
growth, but the smaller businesses with a revenue
< $50 million (47% of the total population), mainly
from the Anglosphere, remain somewhat fragile in
economic terms (51% of them have a stagnating or
decreasing revenue)
IAFEI Quarterly | Special Issue | 7