Financial analysis in the Digital Era: transforming CFO profiles and the roles of finance functions

This study examines the transformation of financial functions through three perspectives: technological architecture of AI in financial analysis, the evolving organizational role of financial departments, and the changing profile of CFOs. Our findings reveal the integration of AI, data science, and digital systems as strategic imperatives rather than optional enhancements. The research demonstrates how financial functions are balancing technological innovation with core expertise while transitioning from administrative roles to becoming strategic drivers of value creation and catalysts for digital transformation.