Which activities? Which processes? Which methods? Which systems?
Why an observatory?
When focusing on the management control function, the first finding is that no regular survey of the function was really available, neither at the national French level, nor with an international coverage. It appears to the DFCG that the creation of such a survey was necessary not only to analyze this profession and its highest professional practices, but also to anticipate changes in structural business management.
We could limit ourselves to produce this Observatory only at a national level. However after thorough discussions among our members, the comparison of activities and management control methods, between different countries, is often discussed:
Do the differences depend on Nationalities or corporate cultures, on the size of groups or their organization, on companies’ activities or the use of forecasting tools?
To answer these questions and many others, we decided to launch the International Observatory of Management Control based on the initiative of Frederic Doche, in charge of the Management Control committee of the Scientific Committee and founder of Decision Performance Conseil, with the help of the Catherine Kuszla, Professor at University of Paris Dauphine, and a working group of controllers and financial managers.