Most companies have driven out costs and improved accuracy through their investments in enterprise resource planning (ERP) systems, shared service centres and outsourcing. Their finance departments now focus on creating value by providing proactive, business-aware support for strategic programmes and by advising operational managers, allowing them to gain insights into the issues facing the business and make evidence-based decisions.

Many organisations have created finance business partner roles. But too often these fail to deliver the anticipated value. Why has a gap developed between the aspiration and reality of business partnering and how can firms ensure that they get a return from their investment in transforming finance?

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