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The new controllership blueprint

Designing next-generation operating models to reshape the future of finance

Deloitte’s Center for Controllership and IMA report: Insights from our global survey

Controllership is no longer just the backbone of finance, it is becoming a catalyst for finance transformation.

For decades, the function has been defined by its role as steward: safeguarding financial integrity, ensuring compliance and delivering accurate reporting. But that portrait is quickly becoming outdated.

Today, organizations are demanding of their finance offices more and greater insight, faster decision support, and increased agility in the face of constant disruption. At the same time, advances in automation, data and artificial intelligence (AI) are fundamentally changing how controllership work gets done. The result is a function in transition, being pushed beyond its traditional boundaries and pulled toward a more strategic, technology-enabled and enterprise-impacting future.

To explore this transition, from September to November of 2025, the IMA and Deloitte’s Center for Controllership conducted a global survey of more than 400 finance and accounting analysts, managers, directors, controllers and chief financial officers (CFOs).

The global survey aimed to understand how finance and accounting professionals are navigating new demands that impact the controllership operating model, their function is expanding in scope while they're still searching for clarity on the path forward.

The role of controllership is expanding, rapidly and unevenly. What was once a clearly defined mandate centered on accounting and compliance is now evolving into a broader, more dynamic set of responsibilities. But as finance organizations face growing complexity, regulatory change, and pressure to deliver strategic insight, the role of the controller is expanding in response. Well beyond its traditional boundaries.

As the controllership function expands, operating models continue to evolve through centralization, shared services and global delivery structures. However, the shifting landscape may not be keeping up with rising expectations and organizations may need to rethink how controllership is structured and delivered. Stated another way, the finance function is grappling simultaneously with how to maintain its traditional responsibilities and figure out where it fits in this new landscape.

Talent may be the most critical, and constrained, enabler of controllership transformation, and as the function evolves, so do the capabilities required to sustain it. The controllership function is moving beyond its traditional accounting core toward a more digitally enabled, analytically driven, and strategically integrated model. The talent landscape is entering territories that did not exist until just recently. However, talent pipelines, recruitment practices, and skill set development programs have not yet fully caught up.

The survey shows controllership is on the precipice of a new paradigm. Meeting this moment requires more than incremental change, it calls for a deliberate reimagining of the controllership operating model. A leading approach to this transformation is grounded in three core actions: define, direct and calibrate, a practical lens to help organizations align controllership capabilities with the demands of the future.

Explore more insights from IMA® (Institute of Management Accountants) and Deloitte’s Center for Controllership

We invite corporate controllers and other accounting professionals to explore our co-published research covering myriad topics that address the evolution of the controllership function in this fast-paced, complex, and increasingly digital age.