CFOs

A new IBM study reports that as artificial intelligence scales across enterprises, chief financial officers are taking on a broader role in leading transformation efforts beyond traditional financial oversight. The findings suggest finance chiefs are increasingly involved in AI strategy, investment decisions and enterprise-wide change, reflecting how AI adoption is reshaping executive responsibilities in large organisations.

FTI Consulting has published an analysis on how technology transformations should be reflected in financial reporting, arguing that companies need to capture the real value behind their technology investments on their balance sheets. The piece addresses the challenge accountants and CFOs face in measuring intangible assets such as software, digital infrastructure and data initiatives, and how disclosures can better communicate the returns from large-scale tech spending to investors.