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ARTICLE · 16 DECEMBER 2025

The Finance Function Reckoning: Why 2026 Will Separate Strategic CFOs From Operational Scorekeepers

Riveron
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As 2025 ends, a visible divide has formed inside finance teams. Some have redesigned their operating model so they can support decisions quickly.

United StatesFinance and Banking
Rabia Zaman
Rabia Zaman

As 2025 ends, a visible divide has formed inside finance teams. Some have redesigned their operating model so they can support decisions quickly. Others still rely on slow, manual processes that no longer match the speed of their business. This gap is now shaping which CFOs gain influence and which ones slowly lose it. The difference is not in tools or headcount but the way the work is designed.

The CFO's Wake-Up Call

I watched a board replace its CFO this year because the finance team could not deliver answers fast enough. A pricing scenario needed for a board meeting took nearly two weeks. By the time finance finished, a competitor had already acted. Many finance leaders are closer to this risk than they realize.

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