This paper is based on discussions between finance professionals from leading companies, at a CIMA roundtable held early in 2011. The aim was to provide a picture of the opportunities and challenges finance transformation is creating, with particular regard to the independence and objectivity of the finance function and its professionals. This roundtable sought to build on some of the trends and findings by the CIMA Centre of Excellence at the University of Bath School of Management. This was established to research the changes and state of the finance function and determine best practice in the development of finance professionals.

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