Business partners in the spotlight.
Position | Update - Chartered Institute of Management Accountants - Discussion |
With the ethical conduct of business making front page news, CIMA has been conducting roundtable discussions with senior finance executives worldwide to discuss independence--fundamental to ethical practice--in business partnering.
CIMA's ongoing finance transformation research has identified the challenges and opportunities to the independence of finance professionals as they take on closer business-partnering roles. At the heart of this transformation is a shift from being an adviser to becoming accountable. Rather than restricting finance to collating and reporting financial information data, finance professionals are increasingly expected to apply their expertise to high-end analysis, supporting decision-making and helping to define and implement strategy across the business.
However, by working more closely within a business, accountants can lose their reputation for taking an independent view. The danger is that they are...
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