Throughout my CFO tenure, when asked to describe my job to junior associates, I have often used a series of metaphor s to frame the job content and prerogatives. The iconic representations I have traditionally used are: « The High Priest », « The Compass », « The Rudder », « The Consiglieri » (this one especially betrays my Italian heritage), « The Shepherd Dog », and finally « The Metronome ».

It is a non-exhaustive way to dissect the job in its key pillars. All sorts of nuances may apply, and different CFOs may distribute the weighting among these characters differently following their personal bias. They all coexist in us and define, to a large extent, who we...