Key takeaways
- Tech powers finance modernization. Your people drive it.
Expand your definition of AI ROI.
Rethink your GBS relationships for the AI era.
Play offense in M&A.
Toggle between strategy and detail.
Your role as a controller is changing—and it’s changing fast. From finance modernization to mergers and acquisitions, the pressures are real. But so is the opportunity.
In a recent PwC Controller Agenda webcast poll, 38% of more than 9,500 finance professionals who registered said they’re not yet using AI in finance. As AI continues to accelerate the pace of change, the core strengths of the controllership will be even more essential: Governance. Rigor. Judgment. Connecting financial data to sound decisions. Today’s business landscape requires finance industry leaders who seamlessly integrate strategy and technical expertise.
Here are five key priorities for controllers now.
Tech powers finance modernization. Your people drive it.
The first step toward success is defining your north star: Can you clearly articulate your top priorities for finance modernization? Only then can you determine which tools will help you achieve it—and whether that requires an overhaul of your ERP. Organizations that anchor transformation in business outcomes rather than platforms will make meaningful progress.
Consider: Are you using the tech you already have to its fullest capacity? Existing ERPs, smaller subscription-based applications, automation capabilities built into your current stack may offer untapped value that’s relatively easy to unlock. Data quality matters, too, particularly as AI creates new opportunities.
AI can drive meaningful value, but capturing it takes more than new tools. It takes a culture that invests in people, supports continuous learning, and rewards innovation. Encourage your team to rethink processes with an AI mindset and reimagine how the tech can work for them.
Expand your definition of AI ROI.
Over the past 15 years, finance functions have been spending less time on automatable tasks, according to a PwC Finance Effectiveness Benchmarking Study, but recently it started to tick back up. Why? AI. More tasks can now be automated—enough to drive a 55% efficiency gain opportunity across finance. But that doesn’t mean you can take 55% out of finance costs.
This distinction matters. How can you measure AI ROI in finance? Framing it narrowly as cost reduction misses the broader value AI can deliver. Think across multiple dimensions. Improved accuracy. Reduced risk. Faster decision-making.
Take risk-based controls: A revenue team processing hundreds of thousands of orders per year may only flag around 5% for human review through traditional exception-based controls. AI enables a fundamentally different approach, one that’s based on facts rather than samples. It’s capable of cutting deep into data and surfacing transactions based on specific risk characteristics. Such early use cases demonstrate the real ROI often lies in quality and control, rather than pure cost reduction.
Rethink your GBS relationships for the AI era.
Global business services (GBS) organizations are evolving. Think carefully about how to get the most out of them—for efficiency today and to expand capabilities as AI’s potential is fully realized. How should you structure your GBS relationships to allow you to make the most of rapidly changing technology? How should you use AI in global business services? Should automation be built on their tech stack or yours? How do you handle governance, accountability, and data ownership?
Design GBS strategies with long-term operating model flexibility in mind. Go beyond centralizing processes and reducing costs to invest in GBS staff—for high-quality operations and talent retention. Consider how AI agents could free staff up for higher-value work. Otherwise, GBS relationships can become a drag on the efficiencies you’re trying to build.
Play offense in M&A.
Don't wait for a deal to land on their desks. How can you prepare for M&A activity? Take an approach that makes your team divestiture-ready at all times. It’s straightforward. What you put into your books is what you can pull back out. The cleaner your data—especially on the balance sheet—the easier it is to support a transaction without scrambling.
Beyond readiness, find a way to make your voice heard during diligence, not after close. Be willing to push on the real costs of integration. What will it take to manage transition service agreements? How long will resources need to be held? Will systems be integrated or run in parallel? Work to get these questions answered before a deal closes.
Proactive controllers think about what they can influence in the deal structure to shape day one. Developing plans to optimize legal entities. Streamlining international operations. Reducing compliance burdens before integration begins. It’s an advanced posture for a controllership function, but one that delivers outsized value.
Toggle between strategy and detail.
The modern controller’s role requires the ability to glide between strategic altitude and operational depth. Engaging at the leadership level while also diving into technical questions demands precision. It distinguishes controllers who are true business partners.
Sometimes this means weighing in with guardrails so colleagues can explore new territory confidently. Or it may mean saying no—and being comfortable setting that boundary. Candor builds trust, and trust is what earns the controller a voice in decisions that shape the organization.
Ultimately, your vantage point—across functions, data, operations and risk—is a strategic asset. Use that information to deliver forward-looking insights, not just backward-looking reports.
The controllership function is undergoing a profound shift that plays to the profession’s strengths and underscores the importance of judgment. By leading with a clear vision, an open mind toward defining ROI, and a proactive posture, controllers can deliver new impact at the pace your business demands.
Related content
Explore a curated set of perspectives on how today's leaders are shaping the next era of enterprise AI — from strategic frameworks and finance transformation to alliances driving real-world impact. Each piece offers practical insight to help you move from ambition to durable, measurable value.
