2025年新时代财务管理：AI与新兴技术赋能财务与会计变革报告（英文版）-德勤-IMA

Next-gen controllership Harnessing AI and emerging technologies to transform finance and accountingTable of contentsLaying the groundwork: Global research to trace the controllership technology journey .............................1Section 1: Artificial intelligence: How AI is reshaping accounting and finance ...................................................1Section 2: Beyond AI: Technologies leading change in controllership ..............................................................10Section 3: From traditional to tech: How emerging technologies are affecting controllership ..................15Section 4: How to thrive: A framework for future decision-making ...................................................................19Conclusion: A way forward .............................................................................................................................................23End notes ............................................................................................................................................................................24About the authors ............................................................................................................................................................25About the survey ...............................................................................................................................................................26Next-gen controllership | Harnessing AI and emerging technologies to transform finance and accountingDeloitte’s1 Center for Controllership™ Deloitte’s Center for Controllership is a research, resource, and collaboration center that helps chief accounting officers (CAOs)corporate controllers, and others in the controllership function. Deloitte helps organizations effectively navigate business risks and opportunities—from strategic, reputation, and financial risks to operational, cyber, and regulatory risks—to gain competitive advantage. We apply our experience in ongoing business operations and corporate life cycle events to help clients become stronger and more resilient. Our market-leading teams help clients embrace complexity to accelerate performance, disrupt through innovation, and lead in their industries. For more information about Deloitte’s Center for Controllership, please visit www.deloitte.com/us/cfcIMA® (Institute of Management Accountants) IMA® is one of the largest and most respected associations focused exclusively on advancing the management accounting profession. Globally, IMA supports the profession through research, the CMA® (Certified Management Accountant) and CSCA® (Certified in Strategy and Competitive Analysis) programs, continuing education, networking, and advocacy of the highest ethical business practices. Twice named Professional Body of the Year by The Accountant/International Accounting Bulletin, IMA has a global network of about 140,000 members in 150 countries and 350 professional and student c