Opinion
The hidden underwriting exposure of AI data centers
The financing model for AI data centers remains based on traditional real estate logic, but asset value and debt repayment capacity are now deeply dependent on operational continuity. Power outages, SLA penalties, and technological obsolescence are becoming new credit variables, urgently requiring the reconstruction of underwriting frameworks through financial engineering.
The real gap between cybersecurity and finance
The disconnect between cybersecurity and the finance function is not just an operational issue but a balance sheet issue. This article explores how CFOs and CISOs manage the same enterprise risk in different languages and suggests that the key to bridging the gap lies in translating technical risk into business impact.
Why AI poses a unique ROI challenge for accounting firms
As the global business focus shifts from AI experimentation to evaluating return on investment, the accounting and legal industries, rooted in hourly billing, are facing a unique valuation dilemma. Elizabeth Beastrom, president of Thomson Reuters' Tax, Audit, and Accounting Professionals group, writes that the traditional technology value formula centered on efficiency gains and cost savings structurally conflicts with the hourly billing business model. Although AI has been widely adopted in the industry, only 19% of tax firms and 15% of law firms are currently collecting AI ROI metrics. The article calls on the industry to shift from focusing on internal transactional statistics to measuring "value per hour," a new value assessment system oriented toward client outcomes.
What CFOs can learn from America’s interstate highway system
North American trade exceeds $1.5 trillion, yet cross-border financial infrastructure remains fragmented across the three countries. Drawing on the historical experience of building the U.S. Interstate Highway System, this article argues that CFOs should demand truly integrated cross-border cash, payment, and liquidity management solutions from banks, rather than settling for "innovation theater" that merely optimizes interfaces.
CFOs face expanded mandate, pressures in a volatile 2026: Deloitte
Deloitte's 4Q25 CFO Signals survey shows North American CFO confidence has risen to its highest level since 2021. In 2026, CFO responsibilities continue to expand, with 57% of financial leaders leading corporate strategy development, but issues such as lagging AI investment returns and a shortage of technical talent remain prominent.
FX dos and don’ts for CFOs navigating currency volatility
Facing a stronger dollar and increased volatility, CFOs and treasurers at U.S. multinational corporations are reassessing pricing, financing, and hedging strategies. This article outlines three "dos" and "don'ts" principles for the foreign exchange market, drawing on historical lessons such as European automakers reducing hedge ratios in 2003-2004 and manufacturers rejecting options in 2008. It recommends prioritizing written policies, instrument diversification, and risk-first approaches, while avoiding knee-jerk reactions to short-term market movements.
Lessons Learned One Year After Applying AI in Accounts Payable and Outlook for 2026
AI has been applied in the accounts payable field for one year, and finance teams are shifting from "AI-enhanced" to "AI-native" operations. This article summarizes key lessons from this transition, including AI's role in reducing costs and enhancing insights, as well as changes in CFO focus, and provides an outlook on trends for 2026.
Agentic AI May Usher in a Golden Age for the Procurement Industry
With the rise of agentic artificial intelligence, the procurement industry is entering a golden age. HFS research shows that AI-driven sourcing has achieved 20% cost savings. True agentic systems are goal-oriented, autonomous, adaptive, and interactive, fundamentally distinct from traditional robotic process automation. In procurement, agentic AI can autonomously conduct multiple rounds of negotiation, comprehensively evaluate proposals, and balance multidimensional factors such as price, trends, and scope, achieving optimal outcomes while maintaining control and flexibility.
Tariff shocks affect all parties; how CFOs navigate the impact becomes key
Tariffs and trade tensions dominate headlines, but what CFOs really need to focus on is their transmission effect on profit margins, sales volume, and earnings. This article uses quantitative models to analyze the impact of tariffs on pricing, demand, and profits, and proposes response strategies for CFOs.
The New-Generation CFO Self-Assessment Checklist: Are You Ready?
Gartner research shows that most CFOs have begun to lead enterprise data and analytics strategies, but finance teams remain underprepared for the digital future. Runway CEO Siqi Chen points out that AI not only improves efficiency but will also change the way decisions are made. This article proposes three key capabilities for the new-generation CFO: data fluency, cross-functional insight, and narrative skills, and emphasizes that the finance function is shifting from a cost center to a growth engine.