Group 1 - The core viewpoint is that CFOs are increasingly expected to take on responsibilities beyond traditional finance roles, including enterprise data and analytics, risk management, corporate strategy, M&A, and procurement [3][4] - The transformation of the CFO role is driven by three main forces: technology, turbulence, and new stakeholder demands [4] - CFOs are becoming "tech translators," collaborating with other executives to ensure technology investments align with business outcomes [5] Group 2 - A survey by Datarails indicates that 97% of executives view the finance department primarily as a cost-limiting entity, with only 18% feeling that finance considers their strategic needs [6] - The concept of finance business partnering is seen as a way to transform the CFO's office from a cost center to a profit center, but communication and strategic alignment issues persist [6]