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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 But that portrait is quickly becoming outdated.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.
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.