In an ideal world, strategic decisions in companies would be guided solely by merit and data. The business case with the best return on investment, risk profile, and strategic alignment would naturally prevail. But in the real world—the one CFOs inhabit every day—decisions are often shaped by a mix of rational arguments, judgement, intuition… and political forces. Power dynamics, emotions, competencies (or lack thereof), unspoken fears, and interpersonal relationships frequently determine which initiatives move forward and which are quietly shelved.
CFO operates at the intersection of financial logic and human behavior. Beyond delivering performance and ensuring control, the CFO is of...
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