Strategy & Operations
Experts say employees are generally in a 'fight or flight' stress state
At the 2026 Disability Management Employer Coalition Annual Conference held in Nashville, Tennessee, health and productivity consultant Kristin Tugman stated that social turmoil and the pandemic over the past few years have put employees generally in a 'fight or flight' mode, and employers should improve workplace mental health through intentional communication and management training.
Payscale: Share of Companies Planning 'Across-the-Board' Raises in 2027 Declines
Payscale's latest survey shows that only 32% of U.S. companies plan to implement across-the-board raises for all employees in 2027, down from 36% in 2026. Companies are allocating more budget to merit-based pay adjustments, promotions, cost-of-living adjustments, and salary structure adjustments. The average salary budget increase is expected to be 3.5%, roughly in line with the inflation rate.
ADP's Chief AI Legal Officer: CFOs Should Practice the Prudent Approach of 'Human-in-the-Loop'
Helena Almeida, ADP's Chief AI Legal Officer, says that with the rise of generative AI, inquiries about AI from finance and HR teams have increased significantly. She emphasizes that 'human-in-the-loop' should not become a procedural formality, but rather should establish truly meaningful points of human judgment; she also advises companies to develop AI at a 'speed of trust,' avoiding simply layering technology onto existing processes.
The real cost of "good enough" payment methods far exceeds expectations
A survey covering 2,400 financial leaders reveals that the perceived cost of payment methods often diverges from actual costs: wire transfers are the most expensive, while virtual cards are the cheapest but are often mistakenly considered expensive. Bank of America experts point out that the key lies in visibility—traditional payments hide hidden costs such as labor and fraud, while virtual cards are incorrectly burdened with switching costs. It is recommended that finance teams calculate the true total cost across the entire procure-to-pay process and leverage mechanisms like rebates to optimize the payment mix.
Public funding is becoming an important tool for financial leaders in strategic planning
As federal, state, and local public funding programs become increasingly abundant, financial leaders no longer view them as standalone opportunities after project approval, but rather evaluate them in sync with capital planning and investment strategies. This shift in perspective helps optimize project economics, resource allocation, and long-term financial outcomes. This article explores how strategic screening and prioritization can turn public funding into a practical tool that supports innovation, manufacturing, infrastructure, and clean energy investments.
Chicago Fed Research: Employment in High AI-Exposure Occupations Grows 4% Over Four Years
A study by the Federal Reserve Bank of Chicago found that from 2019 to 2024, employment in occupations with high AI exposure grew by 4.05%, while low-exposure occupations contracted. The research indicates that AI's effect on employment does not mechanically lead to job losses but rather drives occupational restructuring.
Databank CFO on succeeding CEO: The first priority is to find a successor
Databank's current CFO Kevin Ooley will take over as CEO in January next year. In an interview, he stated that his first priority is to find a CFO successor and plans to communicate with the executive team to maintain strategic continuity.
CFO Summer Playlist 2026: Examining Money and Human Nature Through Music
With July 4th, U.S. Independence Day, approaching, CFO Dive has updated its annual summer playlist, focusing on money and financial themes. The playlist is diverse in style, ranging from celebratory to contemplative, spanning multiple eras and genres. The editor personally favors Bruce Springsteen, while also thanking readers and colleagues for their recommendations, including selections from a Packaging Dive reporter, AICPA experts, and a university professor. The songs touch on heavy themes such as desire, greed, and crime, while also showcasing money as a vehicle for love and care. The full playlist is available on Spotify.
The Era of Autonomous FP&A Has Arrived—Is the Governance Infrastructure Ready?
Artificial intelligence is crossing a critical threshold in financial planning and analysis (FP&A), shifting from assisted execution to autonomously initiated analysis. Board's latest report defines this change as the "Agency Shift," emphasizing that humans must still retain accountability and decision-making authority. This article explores the efficiency opportunities and governance challenges brought by autonomous AI.
Rhode Island Governor Signs CPA Bill, Adding Alternative Path to Licensure
Rhode Island Governor Dan McKee signed Senate Bill 3076 this week, allowing CPA licensure through a "bachelor's plus two years" path without the traditional 150-credit-hour requirement. This brings the total number of states and territories in the U.S. with relaxed CPA certification rules to 44, reflecting a national trend in the accounting industry to address talent shortages.