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Finance Under Pressure to Reassess Role - New Research by PwC and ACCA

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21 November 2024

By Ruth McNamee, Director, Finance Transformation, PwC Ireland.

The finance function is under pressure to reassess its role and relevance as it moves into the next decade, according to a new report by PwC, ACCA and Chartered Accountants ANZ.

The report, titled ‘Finance evolution: Thriving in the next decade’, highlights the accelerating pace of business reinvention and the need for the finance function to redefine its role within the enterprise.  The survey was carried out amongst over 2,300 finance professionals globally including in Ireland. This press release deals with the Irish results. 

Finance functions need to be more strategic 

The report suggests that finance functions need to be more strategic. Finance must be clear on what it needs to be known for, what it needs to deliver and create its own brand as a value driver. Just 22% of Irish respondents reported that their organisation currently has a fully developed vision for their finance function looking to the next three to five years, behind global peers (Global: 29%).  Furthermore, just 13% said that the concept of value and purpose-focused accounting significantly influences the strategy of the finance function, far behind global peers (31%).  

Technology the greatest barrier, far greater compared to global peers  

Almost half (46%) of Irish respondents reported that current technologies do not meet their organisation’s needs, and is a much greater barrier to enhancing the role of the finance function compared to global peers (30%).  At the same time three-quarters (75%) of Irish respondents agreed that AI could be a useful tool for data mining and analysis activities within the finance function in the next three to five years (Global: 71%).  

Other key barriers to enhancing the role of the finance function include: a lack of funds to invest in people (Ireland: 32%; Global: 27%), a lack of understanding of the areas where the finance function can add business value (Ireland: 31%; Global: 38%) and poor quality data not supporting decision making (Ireland: 24%; Global: 23%).

Skills: greater gaps in key skills in Ireland compared to global peers 

As their finance function develops over the next three to five years, more Irish respondents than global counterparts are concerned about skills gaps in key areas: digital tooling and technology (Ireland: 64%; Global: 52%); sustainability reporting (Ireland: 58%; Global: 47%) and data mining and analysis (Ireland: 53%; Global: 47%).  

New technologies and, in particular, Generative AI, have the potential to fundamentally change the role of finance professionals.  Irish survey respondents had a more positive response than their global counterparts about the benefits that AI can bring across a range of finance activities. So the potential is clearly recognised and Irish professionals are keen to leverage these technologies.

The report also identified critical skills gaps with more investment needed in people.  Organisations need to start projecting the future skill sets which they will need and then plan how they can make themselves more attractive to individuals with those skills.

The report calls on CFOs and finance leaders to embrace new technologies, develop critical skills within their teams and uphold the highest ethical standards to ensure their organisations’ success in the coming years.

The report finds that finance teams can no longer be seen as being in a support role and instead need to evolve and take on an increased span of control beyond its traditional financial remit.  For finance functions to stay relevant, they need to look ahead. The role of the CFO is fast evolving beyond finance into the role of Chief Value Officer; encompassing wider value creation and management. As stakeholders and regulators seek greater transparency and granularity of reporting, the CFO also needs to help the business manage conflicting priorities, increased speed of innovation and new competitive threats.

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