Strategy & Operations


  • Nissan Smyrna Tennessee plant production line
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    Provided by Nissan Motor Co. 

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    US hiring exceeds forecasts despite start of tariff barrage

    Trump administration shifts in trade and other policies blur the outlook for future employment, according to economists at several organizations.

    By May 2, 2025
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    Frederick M. Brown via Getty Images
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    Opinion

    The Ben Affleck accounting shortage hack

    “The Accountant” movie from 2016 is loved by many CPAs. Will the new sequel and the franchise’s drama help attract more young people to the accounting profession?

    By May 2, 2025
  • a graphic showing hands typing in a keyboard Explore the Trendline
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    iStock / Getty Images Plus via Getty Images
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    Trendline

    Digital transformation, one smart step at a time

    As pricing pressures tighten margins and technologies like artificial intelligence evolve, finance chiefs are more closely scrutinizing the cost and returns of the tech tools they implement.

    By CFO Dive staff
  • A building facade with the Microsoft logo and it's night time
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    Jeenah Moon via Getty Images
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    Microsoft capex to grow at slower rate, CFO says

    The pullback comes as big tech companies face growing investor scrutiny over their heavy artificial intelligence spending.

    By May 1, 2025
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    Sayed Hassan via Getty Images
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    Economy shrank during Q1 on pre-tariff jump in imports

    Companies scrambled to boost their stock of foreign-made goods before President Donald Trump on April 2 announced sweeping import duties.

    By April 30, 2025
  • Canadian and American flags stand in front of the Ambassador Bridge between Windsor and Detroit.
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    Bill Pugliano via Getty Images
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    US M&A volume to rise just 1% this year amid tariffs: EY

    The slowdown follows a 19% year-over-over spike in 2024, according to Big Four accounting firm Ernst & Young.

    By April 30, 2025
  • The exterior of a CitizenM hotel.
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    Courtesy of Marriott International
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    Deep Dive

    What Marriott CFO, industry experts think of CitizenM deal

    Marriott will need to work hard to ensure CitizenM doesn’t cannibalize its other lifestyle brand, Moxy. CFO Leeny Oberg says that won’t be a problem.

    By Jenna Graber • April 30, 2025
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    Sakorn Sukkasemsakorn via Getty Images
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    FASB’s draft rules could harm environmental credit markets, EDF says

    The FASB is proposing specific accounting standards for carbon offsets and other climate-related credits and obligations, an area where GAAP is now effectively silent.

    By April 29, 2025
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    gorodenkoff via Getty Images
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    Tariff turmoil could open door for vendor fraud, experts say

    The situation is reminiscent of the COVID-19 pandemic, which triggered “urgent vendor sourcing and payment pressures for companies,” a treasury expert said.

    By April 29, 2025
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    CFO Editorial Staff
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    GOP lawmakers propose legislation scrapping auditor watchdog PCAOB

    Paul Atkins, prior to his confirmation as head of the Securities and Exchange Commission this month, told a Senate panel in March that oversight of auditors “is vital.”

    By Updated April 28, 2025
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    CrackerClips via Getty Images
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    Texas passes CPA law as push to lower licensure barrier gains steam

    At least 11 states have recently passed new legislation that removes the 150-hour college credit hurdle to CPA licensure.

    By April 25, 2025
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    Cara Salpini/CFO Dive
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    Consumer expectations plunge at fastest pace since 1990 recession

    “Some measures of expectations on both the business and consumer fronts look outright recessionary,” Goldman Sachs Chief Economist Jan Hatzius said.

    By April 25, 2025
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    Getty Images via Getty Images
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    Deloitte shelves Q1 CFO survey amid scrambled economic outlook

    The Big Four firm said it is not “at this time” releasing its first quarter CFO Signals report due to changes in the economy since the survey was conducted in February.

    By April 25, 2025
  • Construction workers collaborate on a carpentry project.
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    Courtesy of Arizona Builders Alliance
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    Jobless claims edged up, showing labor market steady as tariffs bite

    Disruptions from Trump’s import duties will probably roil the job market in coming weeks, according to economists.

    By April 24, 2025
  • A Walmart store on April 9, 2025 in San Leandro, California.
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    Justin Sullivan via Getty Images
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    Inside Walmart’s all-in playbook for generative AI, agentic tools

    The company is “throwing the doors wide open” and wants associates to use the technology every day, executives said.

    By Lindsey Wilkinson • April 24, 2025
  • Scott Bessent testifies before the Senate Finance Committee.
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    Chip Somodevilla via Getty Images
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    Bessent sees ‘big deal’ possible with China, Trump’s top tariff target

    Washington since 2006 has urged Beijing to narrow the bilateral trade gap by spurring domestic consumption.

    By April 23, 2025
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    Win McNamee via Getty Images
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    CFO tips for navigating M&A deals amid tariff turmoil

    M&A targets need to be valued based on more than just historical financial statements in the current environment, deal lawyers said.

    By April 23, 2025
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    Laurence Dutton via Getty Images
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    Opinion

    No turning back: How disruption is accelerating era of next-gen CFO

    “To navigate this new era, finance leaders must rethink their traditional approaches,” writes WNS executive Krishnan Raghunathan.

    By Krishnan Raghunathan • April 22, 2025
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    Jon Cherry via Getty Images
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    Tennessee passes legislation revamping CPA licensure rules

    A growing number of states are aiming to ease the accounting talent shortage by offering alternative routes to CPA licensure that remove the 150-hour college credit hurdle.

    By April 21, 2025
  • Jerome Powell, Federal Reserve chair, speaks from a podium
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    Federal Reserve. (2019). [Photograph]. Retrieved from Wikimedia Commons.
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    Trump renews attack on Powell in call for rate cut; borrowing costs rise

    Since Trump took office in January, Powell has repeatedly said that an effort by Trump to remove him would contradict the law.

    By April 21, 2025
  • A ballpoint pen sits with its tip on a check.
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    fluxfoto/E+ via Getty Images
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    Paper check use surged last year, AFP says

    Use of paper checks by U.S. businesses jumped last year, according to an annual survey by the Association for Financial Professionals, which struggled to explain the results.

    By Lynne Marek • April 21, 2025
  • Concept Burnout Syndrome. Business Woman feels uncomfortable working. Which is caused by stress, accumulated from unsuccessful work And less resting body. Consult a specialist psychiatrist
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    Jirapong Manustrong
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    Cuts to middle management stressing 72% of senior executives: Korn Ferry

    Forty-four percent of U.S. employees report that their companies have sliced away managerial levels, Korn Ferry said.

    By April 18, 2025
  • aerial view of Prologis' facility in Carteret, New Jersey
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    Courtesy of Prologis
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    Prologis CFO says ‘disconnected world’ requires more warehousing

    “Even with the pause in some tariffs or resolution of others, customers simply lack a steady backdrop upon which to plan,” the industrial real estate company’s CFO said. 

    By April 18, 2025
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    David Ryder via Getty Images
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    Work visas favored by big tech CFOs face more scrutiny, attorneys say

    As the Trump administration tightens immigration policies, legal experts say lengthier vetting of visa petitions require companies to develop international talent plans up to a year in advance.

    By April 18, 2025
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    SimonSkafar/E+ via Getty Images
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    Trade war puts US on ‘precipice’ of recession: Moody’s chief economist

    The U.S. economy will likely begin to shrink “unless policy takes a very sharp turn here pretty quickly,” Moody’s Chief Economist Mark Zandi said.

    By April 17, 2025
  • Mechanical electrical concept for legal class action lawsuit for mechanical electrical with gears and gavel.
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    Bill Oxford via Getty Images
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    Valuations, impairments spark more class actions than revenue recognition

    Until last year, revenue recognition had been the most common GAAP violation alleged since Cornerstone first began tracking the class action suits in 2019.

    By April 17, 2025