AI智能总结
Table of contents Laying the groundwork: Global research to trace the controllership technology journey�����������������������������1Section 1: Artificial intelligence: How AI is reshaping accounting and finance���������������������������������������������������1Section 2: Beyond AI: Technologies leading change in controllership��������������������������������������������������������������10Section 3: From traditional to tech: How emerging technologies are affecting controllership������������������15Section 4: How to thrive: A framework for future decision-making�������������������������������������������������������������������19Conclusion: A way forward���������������������������������������������������������������������������������������������������������������������������������������������23End notes����������������������������������������������������������������������������������������������������������������������������������������������������������������������������24About the authors������������������������������������������������������������������������������������������������������������������������������������������������������������25About the survey���������������������������������������������������������������������������������������������������������������������������������������������������������������26 Deloitte’s1Center for Controllership™ Deloitte’s Center for Controllership is a research, resource, andcollaboration center that helps chief accounting officers (CAOs)corporate controllers, and others in the controllership function�Deloitte helps organizations effectively navigate business risksand opportunities—from strategic, reputation, and financial risksto operational, cyber, and regulatory risks—to gain competitiveadvantage. We apply our experience in ongoing businessoperations and corporate life cycle events to help clients becomestronger and more resilient. Our market-leading teams helpclients embrace complexity to accelerate performance, disruptthrough innovation, and lead in their industries. For moreinformation about Deloitte’s Center for Controllership, please visitwww�deloitte�com/us/cfc IMA®(Institute of Management Accountants) IMA®is one of the largest and most respected associationsfocused exclusively on advancing the management accountingprofession. Globally, IMA supports the profession throughresearch, the CMA® (Certified Management Accountant) andCSCA® (Certified in Strategy and Competitive Analysis) programs,continuing education, networking, and advocacy of the highestethical business practices�Twice named Professional Body of theYear by The Accountant/International Accounting Bulletin, IMAhas a global network of about 140,000 members in 150 countriesand 350 professional and student chapters. Headquartered inMontvale, N.J., USA, IMA provides localized services through itsfour global regions: the Americas, Asia/Pacific, Europe, and MiddleEast/India. For more information about IMA, please visitwww�imanet�org� Laying the groundwork: Global research to tracethe controllership technology journey Emerging technologies are transforming the finance andaccounting industry. With the adoption of artificial intelligence (AI)and new functionalities available in the convergence of datalocation, process automation, and data analytics technologies,financial institutions can now process transactions faster, moreaccurately, and with seemingly greater efficiency. However, theintegration of these new technologies comes with a set ofchallenges�Legacy systems, which are often outdated and lack thenecessary compatibility with newer technologies, can make theadoption of new technology innovations difficult and expensive.Additionally, the implementation of new technology requiressignificant investment in training, infrastructure, and cybersecuritymeasures. Despite these challenges, the benefits of emergingtechnology in finance and accounting can be promising, andcompanies that integrate these technologies effectively are likely togain a competitive advantage in the industry. This report presents the findings from this survey alongsideconsiderations from industry experts and professionals, offeringinsights into common emerging technologies used in thecontrollership function, the benefits these technologies may have oncore accounting processes, and how technology may transform thefunction of controllership. We explored how professionals apply newtools, the challenges in adopting technology solutions and insights intoovercoming these challenges, optimizing the positive impacts, andmeeting expectations for the future of controllership. The insights gleaned from this research form the bedrock of ourguidance on how controllers and their teams can leverage apractical framework for navigating the unpredictable landscape ofemerging technology. This framework aims to assist finance andaccounting professionals to optimize the functional value oftechnologies that are set to become a staple in the ne