Gartner Research

Principles for Determining the Location of Middle-Office Activities

Published: 10 March 2019

ID: G00704417

Analyst(s): Finance Research Team


Accounting leaders are under constant pressure to improve efficiency of their middle-office activities without introducing governance risks. This research provides principles to help chief accounting leaders make better decisions when locating accounting’s middle-office activities.

Table Of Contents


The Current State of the Finance Middle Office

Activity Location Decision Framework

Three Principles for Organizing Middle-Office Activities

Principle 1

Migrate Financial Statement Preparation and Close and Consolidation

Migrate Management Accounting Subprocesses

Principle 2

Principle 3

Create Joint Ownership of Activities Requiring Regional Expertise

Retain Complex External Reporting Subprocesses and Impact Assessment of Enterprise-Level Regulatory Changes

Centralize the Implementation and Management of Internal Controls


Recommended by the Authors

About This Research

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