The CIMA Improving Decision Making in Organisations Forum (the CIMA Forum) has noted that many leading companies have already seized the opportunities presented by finance transformation to improve the efficiency of their finance and accounting (F&A) operations and to engage F&A personnel as finance/business partners to improve decision making. Decision making is becoming the basis of competitive advantage and value creation. If markets give all organisations access to similar resources globally and competition causes many routine business processes to converge on world-class standards, the quality of decision making could become the key differentiator.