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Authors
Abstract(s)
A posição do Chief Financial Officer (CFO) configura a de um responsável ou “ator” incontornável no mundo empresarial. De facto, variados autores e académicos, corroborados pelos próprios CFO’s em exercícios das suas funções, têm vindo a sugerir um papel, cujas responsabilidades tradicionais de expertise financeira, nomeadamente de reporte financeiro, auditoria e controlo, planeamento, orçamentação e gestão financeira, se encontra “esgotado” ou “distanciado da realidade”. Neste sentido, partindo das responsabilidades financeiras tradicionais, tem sido sugerido um papel cada vez mais estratégico e holístico, perfilando-se um “ator” dinâmico na estrutura organizacional, capaz de se assumir como um verdadeiro business partner. Partindo de uma conveniente revisão da literatura, este trabalho procura compreender e aferir esta nova realidade. Dado tratar-se de um fenómeno complexo, cuja análise deverá incidir necessariamente numa investigação in situ das questões a explorar, uma abordagem de estudo de caso marcadamente exploratório e descritivo revelou-se mais assertiva. De igual forma, revela-se importante perceber o impacto de possíveis fatores contingenciais, partindo de duas perspetivas: i) organizacional e cultural; ii) caraterísticas individuais do CFO. Neste sentido, tendo em conta a evidência empírica encontrada, é sugerido que o CFO da organização alvo de estudo se assume como um verdadeiro “ator” holístico, podendo considerar-se como um efetivo business partner.
The position of the Chief Financial Officer (CFO) configures a responsible or leading "actor" in the business world. In fact, several authors and scholars, supported by the CFOs themselves in the exercise of their functions, have been suggesting a role, whose traditional responsibilities of financial expertise, namely financial reporting, auditing and control, planning, budgeting and financial management are "inexpressive" or "distanced from reality." In this sense, starting from traditional financial responsibilities, an increasingly strategic and holistic role has been suggested, with a dynamic "actor" in the organizational structure capable of assuming as a true business partner. Starting from a convenient literature review, this work seeks to understand and assess this new reality. Given that this is a complex phenomenon, the analysis of which should necessarily focus on an “in situ” investigation of the issues to be explored, which a clearly exploratory and descriptive case study approach has proved more assertive. Likewise, it is important to understand the impact of possible contingency factors, starting from two perspectives: i) organizational and cultural; ii) individual characteristics of the CFO. In this sense, considering the empirical evidence found, it is suggested that the CFO of the organization under focus assumes itself as a true holistic "actor", and can be considered as an effective business partner.
The position of the Chief Financial Officer (CFO) configures a responsible or leading "actor" in the business world. In fact, several authors and scholars, supported by the CFOs themselves in the exercise of their functions, have been suggesting a role, whose traditional responsibilities of financial expertise, namely financial reporting, auditing and control, planning, budgeting and financial management are "inexpressive" or "distanced from reality." In this sense, starting from traditional financial responsibilities, an increasingly strategic and holistic role has been suggested, with a dynamic "actor" in the organizational structure capable of assuming as a true business partner. Starting from a convenient literature review, this work seeks to understand and assess this new reality. Given that this is a complex phenomenon, the analysis of which should necessarily focus on an “in situ” investigation of the issues to be explored, which a clearly exploratory and descriptive case study approach has proved more assertive. Likewise, it is important to understand the impact of possible contingency factors, starting from two perspectives: i) organizational and cultural; ii) individual characteristics of the CFO. In this sense, considering the empirical evidence found, it is suggested that the CFO of the organization under focus assumes itself as a true holistic "actor", and can be considered as an effective business partner.
Description
Keywords
CFO Business partner Estratégia Criação de valor Strategy Value creation