The role of a CFO and value that a CFO provides has seen a number of disparate definitions of the role. In this article, we analyse the evolution of the position through time and its progression into the future. We are interested in unravelling the differing evaluations of the CFO through our findings to create clarity to the workforce and educational sector.

We consider how the role interfaces within the hierarchical chain and to the added value provided to those in governance. We demonstrate how the CFO adds value and in so doing, is a dynamic pivotal executive in an organisation. We conclude with a greater appreciation and understanding of who the current CFO is and the future of such.