Abstract
The Chief Financial Officer (CFO) plays an increasingly important role in corporations. While apparently omnipresent in today’s business practice, research has yielded remarkably limited insight into the role, prerequisites, and key success factors of CFOs. Similarly, practitioner publications frequently provide guidance for CFOs, but generally focus on anecdotal evidence. The present chapter contributes to filling the gap in our understanding of the CFO. On the one hand, it traces the development of the CFO function from its inception to present, linking key changes how the function is perceived and filled to market imperatives. On the other hand, it addresses the current state of the function, in particular the responsibilities the function has grown to comprise and its increasing strategic involvement.
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