How the role of the CFO is transforming in the AI era
Accelerated economic transformations, market volatility, and the need for rapid decision-making are rewriting the role of the CFO. In the era of artificial intelligence, the CFO is no longer just responsible for numbers and compliance. He or she becomes an architect of digital strategy and a key partner in the governance of data and advanced technologies.
Today, the role of the CFO in the AI era means defining the purpose of technology implementation. More important than choosing a solution is a clear understanding of the strategic objective. Why are we investing in AI? How does this investment align with the company’s financial direction? The CFO, together with the CEO (chief executive officer) and CTO (chief information officer), must establish these answers for AI to bring real and measurable value.
The CFO formulates the questions that generate value
Artificial intelligence can process huge volumes of data, but real value only emerges when it is guided by the right questions. In this equation, the CFO plays a crucial role. They don’t just collect and interpret data, they clearly define what questions need to be asked to make the analysis relevant and decision-oriented.
Instead of focusing exclusively on past financial results, the CFO looks to the future. What factors will influence cash flow in the coming quarters? How will investment decisions affect operating margins? What alternative scenarios can we build to assess macroeconomic risks? Such questions cannot be generated by AI, but by a deep understanding of the business, context, and strategic objectives.
By asking the right questions, the CFO guides AI models toward what really matters to the company. Moreover, he becomes a facilitator of forward-thinking in the organization. In a volatile economic environment, good questions are more valuable than quick answers.
This type of cognitive leadership differentiates a reactive CFO from a strategic one. AI can provide data, but only people can provide direction and meaning. That is why, in the age of artificial intelligence, the CFO’s ability to ask “what really matters?” becomes a major competitive advantage for the company.
The CFO-CTO partnership, essential for AI integration
Collaboration between the CFO and CTO becomes essential in a business landscape where technology and financial performance are increasingly interdependent. Integrating artificial intelligence is not an exclusively technological project, but one that involves clear business priorities, budgets, risks and objectives. This is where the complementary role of the two leaders comes in.
The CTO brings technological expertise: he knows what AI can and cannot do, understands the necessary infrastructure and can evaluate the right solutions. The CFO, in turn, understands the strategic priorities, the financial impact of implementations and the risks associated with each initiative. Together, they can transform AI from a digital experiment into a competitive advantage.
For example, in an AI-based financial forecasting project, the CTO will identify the right technology, but the CFO will define the financial metrics to track, validate the models against operational realities, and integrate the results into executive decisions. Without this constant dialogue, AI can produce irrelevant or hard-to-use data.
The CFO–CTO partnership also creates a governance framework for AI. Establishing responsibilities, data quality standards, and how insights are used in the organization become critical pieces to the success of the transformation. When they actively collaborate, the CFO and CTO manage to put technology at the service of business objectives, accelerating innovation, reducing uncertainties, and maximizing the added-value of AI investments.
Financial leadership in the age of automation
Automation of the finance function is profoundly changing the role of the CFO. Repetitive processes, accounting reconciliation, monthly reporting, and budgeting are taken over by solutions based on artificial intelligence. With this automation comes a growing need for strategic leadership. The CFO is becoming more than just a manager of numbers, but a leader who provides direction in an increasingly uncertain economic environment.
In the age of AI, the ability to interpret data, understand its impact in context, and generate scenarios becomes essential. Automation frees up time for value-added activities: decision analysis, risk management, advanced financial modeling. The CFO must transform data into insights and insights into concrete actions. This presupposes critical thinking, market understanding, and decision-making agility.
In addition to technical skills, the CFO needs a mindset open to change. They must collaborate with multidisciplinary teams, IT, operations, sales, and play an active role in the organizational culture. Financial leadership in the era of automation means influence, vision, and the courage to ask difficult questions about the sustainability of business models.
In a digital ecosystem, the CFO is no longer just a resource manager, but a strategic partner. Through the ability to correlate technology with financial objectives and to support top management decisions, he becomes a catalyst for performance and an essential pillar in the transformation of the organization.
Florentina Șușnea este Managing Partner în cadrul companiei PKF Finconta. Experiența ei profesională de peste 26 de ani cuprinde domeniile de audit statutar și IFRS, consultanță fiscală, probleme de rezidență fiscală, restructurare financiară și fiscală, documentație și politici de Transfer Pricing, fuziuni și divizări, M&A, expertize judiciare, contabile și fiscale, due diligence de achiziții. Florentina este membru acreditat al următoarelor organizații profesionale: Camera Consultantilor Fiscali, Camera Auditorilor Financiari din România, Camera Expertilor și Contabililor Autorizați din România si Association of Certified Anti-Money Laundering Specialists. A absolvit Facultatea Finanțe-Contabilitate din cadrul Academiei de Studii Economice, București, Facultatea de Drept din cadrul Universității ”Titu Maiorescu”, programul MBA de la Tiffin University din SUA, este doctor în economie și a urmat numeroase cursuri naționale și internaționale în domeniul fiscal. florentina.susnea@pkffinconta.ro
