CFOs in e-business: E-architects or foot-soldiers?

David O'Donnell, Nick Bontis, Philip O'Regan, Tom Kennedy, Peter Cleary, Ailish Hannigan

Research output: Contribution to journalArticlepeer-review

Abstract

Both the role of the CFO (chief financial officer) and the discipline of accounting can be viewed as being in transition due to developments in the e-Business world. One perspective suggests that CFOs are becoming ‘e-process architects’—an alternative suggests that the CFO role is becoming commoditized to ‘foot-soldier’ status with other roles such as CIOs (chief information officers) and CTOs (chief technology officers) staking a claim to its traditional accounting space. In this paper we present some preliminary evidence relating to this e-architect/foot-soldier question, and on levels of e-Business activity, based on data obtained from over 120 CFOs in the Irish ICT sector.

Original languageEnglish
Pages (from-to)105-116
Number of pages12
JournalKnowledge and Process Management
Volume11
Issue number2
DOIs
Publication statusPublished - 2004

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