Published: 10 March 2019
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.
The Current State of the Finance Middle Office
Activity Location Decision Framework
Three Principles for Organizing Middle-Office Activities
Migrate Financial Statement Preparation and Close and Consolidation
Migrate Management Accounting Subprocesses
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
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