The report surveyed 240 US heads of Sales, Marketing, HR, IT, Customer Service, and R&D departments, lifting the lid for the first on their real relationship with their CFOs.
The analysis finds that despite long-held promises for “finance business partnering”, partner departments still consider the main function of the CFOs Office as “limiting spending” and as a “Department of No”.
At the same time, most department executives also say CFOs are the least trusted to lead AI strategy in a company— reinforcing the perception that the finance office is behind the curve. This also reveals the first benchmarks for business partnering on topics ranging from communication to strategic alignment.
September 7, 2025