Opinion
It took 4 days to stop FIFA’s $20B deal. It should’ve taken 10 minutes.
FIFA President Infantino's $20 billion commercial rights sale plan collapsed within four days. Through financial analysis, this article reveals that the core flaw of the plan lay in the use of funds—allocating $4.2 billion of investor money directly to 211 member associations as consideration for votes, rather than for actual construction. The article emphasizes that any competent CFO could quickly identify this fatal issue from the term sheet, and summarizes three financial lessons.
Why CFOs are getting AI ROI wrong and how to fix it
CFOs face dual pressure: capital markets demand accountability for every dollar, while organizations urge them to actively pursue AI. The problem is that many companies still use cost reduction and efficiency gains as the primary measures of AI ROI, framing AI as a defensive investment rather than a strategic one. This article argues that leading CFOs are directly linking AI to business outcomes, defining success across departments, and rebuilding the ROI evaluation framework across three dimensions: efficiency, revenue impact, and long-term strategic value.
Why modernization projects pass the payback test and still lose value
Modernization projects are often approved based on short-term payback, but completing within budget and meeting technical standards does not equate to successful capital allocation. Using a $2 million lighting retrofit as an example, the article points out that factors such as operational changes and maintenance costs can make actual savings far lower than projected. CFOs need to adopt a capital allocation perspective, using five key questions and two control points, to ensure investment value is achievable and verifiable.
3 questions CFOs should answer before the next AI capital approval
The application of agentic AI in finance is evolving from a productivity tool into an integral part of financial reporting processes, but most enterprises' internal controls have not kept pace. Based on industry observations, this article identifies three major risks: misaligned ROI benchmarks, arbitrary capitalization treatment, and missing controls. Drawing on the banking SR 11-7 regulatory framework, it proposes three pre-approval questions for CFOs: audit trails, model owners, and validation cadence.
How CFOs can build stronger banking relationships
Banking relationships are the most important yet often overlooked strategic asset in a CFO's toolkit. This article explores how to turn technical compliance into long-term trust across four dimensions: negotiating terms, anticipating compliance, report quality, and proactive communication.
The hidden cost of spreadsheet dependency in enterprise FP&A
As the complexity of corporate financial operations increases, the role of spreadsheets in FP&A has evolved from an efficient tool to a potential source of risk. Based on the practical experience of Goldman Sachs analyst Albin Joseph, this article dissects pain points such as version control and manual reconciliation, and points out that governance is more critical than technology, with the introduction of AI further highlighting the necessity of governance.
3 capabilities that define the new FP&A leader
Financial Planning and Analysis (FP&A) is undergoing profound transformation. Prince Oppong, Senior Director of Strategic Finance at PayPal, points out that the most strategically influential FP&A leaders are not those with the most sophisticated models, but those who can consistently translate complexity into clear insights. Based on his internal experience at a global fintech company and exchanges with Fortune 500 peers, this article distills three core competencies that define the new generation of FP&A leaders: translating complexity into decisions rather than turning data into reports, becoming a trusted advisor rather than a number provider, and owning the financial narrative.
AI is eroding trust. Accounting and finance professionals can rebuild it
Global confidence in accounting fell to the third-lowest level in history in the first quarter of 2026, with the rapid adoption of AI technology intensifying the trust crisis. Based on a global economic conditions survey, this article analyzes three major concerns accounting professionals have about AI and proposes pathways to rebuild trust through skill enhancement and governance practices.
How MLB star Fernando Tatis Jr.’s earnings deal is a dealmaking lesson
Regarding MLB star Fernando Tatis Jr.'s lawsuit against Big League Advance over a future revenue-sharing agreement signed early in his career, Dr. Tim Naddy, Vice President of Finance for the Savannah Bananas, argues that the public debate has focused on the wrong point. He believes the real concern is the information asymmetry and lack of awareness of long-term costs that athletes face when encountering early-stage venture capital before their financial literacy has matured, rather than simply judging whether investors are 'predatory.'
Cybersecurity Review: A New Benchmark for Corporate Operational Trust
Cybersecurity review has quietly become part of corporate sales processes, with clients using it to assess suppliers' data protection capabilities, business continuity, and operational discipline. From a practical perspective, this article analyzes how cybersecurity readiness is becoming a visible indicator of an enterprise's overall management level and is influencing the competitive business landscape.