As we reach the midpoint of 2025, finance leaders are navigating a landscape shaped by rapid change, evolving risks, and growing demands for agility. To better understand how organizations are responding, APQC conducted its annual Financial Management Priorities and Challenges survey, alongside a focused study on Delegation of Authority (DoA) policies. These insights reveal where finance teams are focusing their energy—from digital transformation and risk management to decision-making structures that support speed and accountability. To complement these findings, we’ve also curated a collection of thought leadership content featuring key benchmarks, metrics, and monthly articles designed to help finance professionals make smarter, data-driven decisions for the second half of the year and beyond.
2025 Priorities and Challenges
In late 2024, APQC ran its annual Financial Management Priorities and Challenges survey to find out what’s top of mind for finance teams heading into 2025. We heard from over 300 finance and accounting professionals about their priorities, and challenges. The survey focused on four key areas:
- Digital transformation
- Cash flow management
- Data analytics
- Finance risk management
2025 Financial Management Priorities and Challenges: White Paper
Bridging The Gap: Linking Productivity KPIs to Digital Innovation In Finance
6 Productivity KPIs Finance Teams Need to Track
The Acceleration of AI in Finance
Delegation of Authority Policy
In today’s fast-paced business environment, clarity in decision making is more critical than ever. A well-structured Delegation of Authority (DoA) policy does more than define who can sign a check, it empowers leaders at every level to act decisively, responsibly, and in alignment with organization goals. But even the most thoughtfully designed policies can fall short without clear communication and culture of trust. To better understand how organizations are navigating these challenges, we conducted a survey exploring current practices, pain points, and opportunities in DoA policy implementation.
Delegation of Authority in Practice
The CFO’s Guide to an Effective Delegation of Authority Policy
Delegation of Authority Policy Practices: Cross Industry
Crafting an Effective and Actionable Delegation of Authority Policy
Thought Leadership
To support finance professionals in making data-driven decisions, we’ve assembled a dynamic collection of thought leadership resources. This includes up-to-date financial benchmarks, key performance metrics, and a rotating series of monthly articles that dive into the stories behind the numbers. Whether you're looking to compare performance, explore trends, or simply stay informed, this collection offers practical insights and strategic perspectives to help you lead with confidence.
Financial Management Key Benchmarks: Cross Industry
Financial Management: Summary of Open Standards Benchmarking Measures
Financial Management Metrics of the Month
Finance FTEs per $1 Billion in Revenue
Finance Function Cost Categories
Number of FTEs that Perform the Order-to-Cash Process per $1 Billion Revenue