The Stereotype vs. The New Reality
For decades, finance professionals—particularly accountants and controllers—have battled the “bean counter” stereotype: detail-oriented, historically focused, compliance-driven, and somewhat disconnected from the operational realities of the business. This perception, while increasingly outdated, persists in many organisations.
As David Parmenter notes in his book “The Leading-Edge Manager’s Guide to Success” (2011), “Yesterday’s finance team was renowned for producing financial information that was too late, too detailed, and not focused on what matters to the management team.” This observation captures the fundamental challenge that modern financial controllers must overcome.
The new reality demands something entirely different:
Bean Counter (Traditional Model):
- Focus on transactions and compliance
- “Scorekeeping” mentality
- Historical reporting
- Technical accounting expertise
- Risk aversion and control orientation
- Process standardisation
Business Partner (Modern Model):
- Focus on strategy and value creation
- Forward-looking guidance
- Predictive analysis and scenario planning
- Broad business acumen
- Balanced risk management perspective
- Innovation and continuous improvement
Parmenter’s “Winning Finance Team” Concept
David Parmenter has been at the forefront of redefining the finance function’s role. In his “Winning CFO” methodology (Parmenter, 2012), he emphasises that truly effective finance teams operate as partners to the business rather than merely as providers of financial information.
According to Parmenter, the winning finance team:
- Sells the vision: Communicates the purpose behind finance initiatives
- Creates strategic alliances: Builds relationships across the organisation
- Maintains what’s working: Preserves effective practices while innovating
- Understands the customers: Knows what internal customers genuinely need
- Delivers “wow” projects: Implements high-impact initiatives
- Uses leading-edge methodologies: Employs best practices in performance management
This framework provides a valuable roadmap for controllers seeking to reposition themselves from technical specialists to strategic partners.
The Four Faces of Finance Leadership
Building on Parmenter’s work, Deloitte’s “Four Faces of the CFO” framework (Deloitte, 2021) offers another useful perspective on this evolution. While originally focused on CFO roles, it applies equally to controllers and finance managers:
- Steward: Preserving assets, ensuring compliance
- Operator: Running efficient finance operations
- Strategist: Helping to shape overall strategy and direction
- Catalyst: Instilling a financial approach and mindset across the organisation
Traditional controllers excel at the first two faces but must develop competencies in the latter two to truly function as business partners. As noted in Deloitte’s research, high-performing finance teams spend approximately 60% of their time on strategist and catalyst activities, compared to just 30% for average teams.
Practical Steps for Transformation
1. Develop Business Acumen
Business partnership requires understanding the business beyond its financial statements. As Parmenter emphasises in “Winning CFO” (2012), finance professionals need to “walk in the shoes” of operational colleagues:
- Schedule regular operational visits: Spend time understanding how different departments function
- Learn the industry language: Master the terminology and metrics specific to your industry
- Study the value chain: Understand how your company creates and delivers value
- Know your customers: Gain insights into customer needs and behaviors
2. Build Relationships Intentionally
According to McKinsey’s research on finance excellence (McKinsey & Company, 2020), relationship-building is a critical yet often overlooked aspect of finance transformation:
- Map your stakeholders: Identify key decision-makers and their priorities
- Establish regular touchpoints: Create structured opportunities for interaction
- Ask better questions: Focus on understanding business needs rather than just financial results
- Speak their language: Translate financial concepts into business terms
3. Shift from Reporting to Analysis
Parmenter advocates for a fundamental shift in how finance teams allocate their time. In “Key Performance Indicators” (Parmenter, 2015), he suggests:
- Reduce time spent on data compilation by 40-60%
- Increase time spent on analysis by 30-50%
- Focus reporting on exceptions and insights rather than comprehensive data
This shift requires:
- Automating routine processes: Implementing technology solutions for data collection and basic reporting
- Standardising analytics: Creating reusable frameworks for business analysis
- Developing forward-looking metrics: Building predictive models rather than just historical views
4. Master the Art of Communication
Business partners must communicate effectively. As Parmenter emphasises in his “Winning KPIs” methodology (2015), numbers without context rarely drive action:
- Know your audience: Tailor information to the recipient’s needs and preferences
- Focus on implications: Explain the “so what” behind the numbers
- Use visualisation effectively: Apply principles of data visualisation
- Tell stories with data: Frame information within relevant business narratives
Research by the Corporate Executive Board (now Gartner) found that finance teams who effectively communicate insights are 24% more likely to be viewed as strategic partners.
5. Lead Change Initiatives
To be seen as a business partner, finance must actively drive improvement. In “The Leading-Edge Manager’s Guide to Success,” Parmenter (2011) emphasises the importance of leading “breakthrough projects”:
- Identify high-impact opportunities: Focus on initiatives with significant ROI
- Apply project management discipline: Demonstrate structured implementation capabilities
- Measure and communicate results: Quantify the value created
- Build on successes: Use completed projects as springboards for further initiatives
Common Challenges in Making the Transition
Challenge 1: The Technical Comfort Zone
Many finance professionals have built their careers on technical excellence. Stepping outside this comfort zone can be daunting.
Solution: Start small by volunteering for cross-functional projects that allow you to apply financial expertise in a broader context while gradually developing new skills.
Challenge 2: Credibility Gaps
Operational colleagues may be skeptical of finance’s ability to add value beyond compliance and control.
Solution: As Parmenter suggests in “Winning CFO” (2012), begin with “quick wins” that demonstrate tangible value to build credibility for larger initiatives.
Challenge 3: Time Constraints
The daily pressures of financial operations can make it difficult to allocate time to strategic activities.
Solution: Apply Parmenter’s “fast close” methodology (2013) to streamline month-end processes, freeing up capacity for business partnering.
Challenge 4: Skill Gaps
Business partnering requires capabilities that may not have been developed through traditional accounting training.
Solution: Invest in targeted development in areas like strategic thinking, influence skills, and business acumen through both formal and experiential learning.
Measuring Your Progress
How do you know if you’re successfully making the transition from bean counter to business partner? Consider these metrics suggested by Parmenter and others:
- Time allocation: % of finance team time spent on analysis vs. transaction processing
- Meeting invitations: Frequency of inclusion in strategic business discussions
- Decision impact: % of business decisions influenced by finance input
- Satisfaction surveys: Ratings from internal customers on finance’s value contribution
- Initiative leadership: # of business improvement projects led by finance
Case Study: Finance Transformation at Company XYZ
(Note: This is an illustrative example based on Parmenter’s work with clients as described in his publications)
A mid-sized manufacturing company found its finance team trapped in the traditional model—spending 80% of their time on transaction processing and reporting, with minimal time for analysis or business support.
Following Parmenter’s methodology, they implemented several key changes:
- Automated standard reports using dashboard technology
- Restructured the team to create dedicated business partner roles
- Implemented a fast close process to complete month-end in 3 days
- Established regular business review sessions with operational leaders
The results were transformative:
- Time spent on reporting decreased from 60% to 30%
- Analysis time increased from 15% to 45%
- Internal customer satisfaction with finance increased by 40%
- Finance-led initiatives delivered $1.2M in cost savings
Self-Assessment: Where Are You on the Journey?
To assess your current position on the bean counter to business partner spectrum, consider these questions:
- Do operational colleagues proactively seek your input on business decisions?
- Can you clearly articulate your company’s competitive strategy and market position?
- Have you led or substantially contributed to a business improvement initiative in the past six months?
- Do your reports focus more on insights and recommendations than data compilation?
- How often do you spend time in operational areas of the business?
- Can you explain complex financial concepts in non-technical language?
The more “yes” answers you have, the further along you are in your transformation journey.
Action Items for Your First 90 Days
Based on Parmenter’s “first 100 days” methodology for finance leaders (Parmenter, 2012), consider these priority actions:
- Conduct a stakeholder analysis: Identify key business leaders and their priorities
- Schedule operational visits: Spend time understanding the business firsthand
- Review your reporting package: Identify opportunities for streamlining and insight enhancement
- Find a quick win: Identify and implement one high-visibility improvement
- Build your knowledge base: Dedicate time to understanding your industry and competitive landscape
Conclusion: A Mindset Shift
The transformation from bean counter to business partner is fundamentally about mindset. As Parmenter emphasises throughout his work, it requires shifting from:
- Accuracy to relevance
- Compliance to performance
- Past to future
- Data to insights
- Control to enablement
- Process to outcomes
This journey won’t happen overnight, but with deliberate focus and consistent action, you can reposition yourself and your team as valued strategic partners rather than mere financial technicians.
In our next post, we’ll explore Parmenter’s approach to Key Performance Indicators and how to develop metrics that actually drive performance rather than just measure it.
References
Deloitte. (2021). Four Faces of the CFO. Deloitte Development LLC.
McKinsey & Company. (2020). The CFO’s Role in Helping Companies Navigate the Coronavirus Crisis. McKinsey & Company.
Parmenter, D. (2011). The Leading-Edge Manager’s Guide to Success: Strategies and Better Practices. John Wiley & Sons.
Parmenter, D. (2012). Winning CFOs: Implementing and Applying Better Practices. John Wiley & Sons.
Parmenter, D. (2013). Rapid Month-End Closing for Financial Managers. Wiley-Global Finance.
Parmenter, D. (2015). Key Performance Indicators: Developing, Implementing, and Using Winning KPIs. John Wiley & Sons.