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Efe Can Tugbay

Efe Can Tugbay is a FP&A professional with 13+ years of international experience, mostly at manufacturing companies.

He became a CMA as of 2015 and is an active member of IMA (Institute of Management Accountants) since. He wrote his thesis about Turkey's top 500 industrial companies' budgeting approaches and tested specifically Beyond Budgeting in the Turkish business environment, academically.

He is a member of AI/ML FP&A Committee of FP&A Trends Group and is interested in process improvement developments for FP&A profession regularly.

Author's Articles

data
The Key Steps to Fostering a Data-Driven Culture
December 3, 2021
FP&A Tags:
Digital FP&A Events Insights

Cultural change on FP&A is inevitable. As the world evolves, our cultural norms on business evolve too. The best way is to catch up with the speed of this daily evolving change is through scientific thinking. Now for our profession, data is the lowest meaningful element, such as an atom in a living organism. The advantage will favour the teams who will understand that indisputable fact and, we will witness the process closely in the future.
 

Read more
Business Partnering
Pan-Asian FP&A Board: xP&A Business Partnering
April 8, 2021
FP&A Tags:
Digital FP&A Events Insights

FP&A function is changing rapidly together with our world. xP&A means “Extended Planning & Analysis” and is now slowly taking place of the traditional FP&A. FP&A Business Partnering Maturity Model as below is showing us three stages of different aspects of core FP&A competencies. xP&A is covered under the "Leading State" column. 

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Better Budgeting or Beyond Budgeting? An Analysis of Turkey’s Top 500 Industrial Companies
March 26, 2020
FP&A Tags:
Beyond Budgeting, Planning and Budgeting

This article summarises the research conducted in Turkey’s top 500 industrial companies. The aim of the research was to test the criticisms towards Traditional Budgeting and to understand if Better and Beyond Budgeting approaches are desirable in the current environment.

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Event Calendar

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Modern Financial Planning and Analysis (FP&A): Latest Trends and Developments
 
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Future Meetings

The Face-to-Face Singapore FP&A Board: Modern Financial Planning and Analysis (FP&A): Latest Trends and Developments
The Face-to-Face Singapore FP&A Board Modern Financial Planning and Analysis (FP&A): Latest Trends and Developments

July 8, 2025

Webinar: FP&A Trends Survey 2025
The FP&A Trends Webinar 2025 FP&A Trends Survey: Benchmarks, Priorities, and Best Practices

July 9, 2025

Face-to-Face Oslo FP&A Board
The Launch of the Oslo FP&A Board Modern Financial Planning and Analysis (FP&A): Latest Trends and Developments

September 16, 2025

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