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Research Jan 2019
... Controllers spend SOX resources in proportion to overall finance expenditures consistently regardless of company revenue. Companies in highly regulated industries have more dedicated SOX staff but spend less on SOX as a percentage of total finance spend than other companies. More Detail Endnotes Gartne ...

Analyst(s):   Finance Research Team
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Research Nov 2020
... Finance leaders can use this case study to see how Intel eliminated immaterial manual journal entries to free up accounting staff time by inventorying the organization’s journal entries and creating an appropriate materiality threshold. Gartner Insights Abstract ...

Analyst(s):   Finance Research Team
Research Apr 2021
... Customers in financial distress are a known risk to receivables collection. But even those who can afford to pay may not. Shared services leaders can more accurately estimate the receivables they can count on by assessing customers’ behavior to uncover hidden risks of customer nonpayment. Gartner Ins ...

Analyst(s):   Finance Research Team
Research Mar 2019
... The new lease accounting standards (ASC 842/IFRS 16) require corporate controllers and chief accounting leaders to apply more judgment as they adopt and comply with the new rules. Learn where accounting leaders and teams are applying significant judgment and the factors influencing their decisions. I ...

Analyst(s):   Finance Research Team
Research Dec 2020
... An abundance of publicly available environmental, social and governance information exists for any given company, not all of which is complete, accurate or relevant. IROs must learn how to control investors’ and other financial stakeholders’ perceptions of their companies’ ESG performance. Overview Co ...

Analyst(s):   Finance Research Team
Research Feb 2019
... The operational implementation challenges of lease accounting standards ASC 842 and IFRS 16 force finance to form cross-functional teams organizationwide. This research will help corporate controllers who have not yet navigated the new standards avoid resource-intensive implementation pitfalls. Lease ...

Analyst(s):   Finance Research Team
Research Feb 2019
... Due to new accounting standards for lease accounting under ASC 842, companies must include difficult-to-identify embedded leases on their balance sheet. Learn the tactics corporate controllers use to obtain lease population completeness and uncover embedded leases in their contracts. Introduction 2-Pr ...

Analyst(s):   Finance Research Team
Premium Research Oct 2019
... Most corporate controllers design G&A cost allocation methods that business units fail to understand. As a result, business units cannot determine how they impact costs allocated to them, causing misguided decision making. To fix this issue, Swiss Re made a business-facing cost allocation method. Ove ...

Analyst(s):   Finance Research Team
Research Mar 2021
... Most corporate controllers want a faster close. This resource provides benchmark data and Gartner advice to help you get there. About This Research Recommended by the Authors Gartner Insights Abstract ...

Analyst(s):   Finance Research Team
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