Duties of Financial Director from Board’s Perspective
Anna Wawryszuk-Misztal and
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Anna Wawryszuk-Misztal: Maria Curie Sklodowska University, Poland
Elzbieta Wronska-Bukalska: Maria Curie Sklodowska University, Poland
The article aims to present the changing role of the financial director. It also aims at presenting the expected profile of the financial director (CFO) designed by the boards of the corporations. These expectations seem to stem from the changes in the perception of the role of finance and financial policy. Having carried out research for the selected job advertisements, the authors found that nowadays the boards are looking for the financial manager having a wide scope of duties, from designing corporate strategy through ensuring that every business decision is grounded in solid financial criteria to fund and report outcomes and progress on strategic goals. The conclusions drawn from the observations and collected data may constitute a viable basis for more comprehensive research. A possible direction of such research includes looking for an answer to the question whether the financial director is partnership or is it just the steward and has to perform assigned duties according to the course of action agreed by the owners and the CEO. The uniqueness of the approach of this article lies in analysing the role of the financial manager in a broader sense, where he is viewed not to be a person hired merely to raise funds.
Keywords: financial director; CFO; financial policy (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:tkp:mklp14:673-680
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