Human-centred finance transformation report | CIMA

Finance leaders and HR decision-makers from the UK and the US — 470 survey respondents — provided their perspectives on transformation in this data-rich report. Eighty-one percent of survey respondents said their organisation is transforming or planning to transform, and many had undergone a transformation in the recent past.

The trend appears to be that transformation will be a continual process rather than a one-time reset, and it is now clear that finance transformation is beyond systems or software. Leadership that encourage professional development and provide learning opportunities improve finance transformation outcomes.

Key points in the report include:

Tech investment is on the rise, but development of staff capabilities is not keeping pace. The top skills gaps include digital, technical finance, and critical thinking abilities.

The buy-over-build challenge looms but staff development is found to be a worthy investment, especially due to the cyclical nature of transformations.

Scepticism, judgement, and technical finance skills are essential to avoid overreliance on and overconfidence in AI-generated output.

The Finance Transformation — Revisiting the Human Perspective report presents data as well as ideas for next steps. Spoiler alert: The path forwards involves human-centred transformation that no longer views finance transformation as a technology‑led exercise but rather one that invests in the true differentiators of success: Developing skills, fostering a growth mindset, and shaping workplace culture.

The Finance Transformation — Revisiting the Human Perspective report highlights data findings from a survey conducted in 2025 and builds on the findings of a 2019 study undertaken by AICPA and CIMA in partnership with KPMG, which was published in 2020 as Finance Transformation: The Human Perspective.