In 2024, IMA and Deloitte’s Center for Controllership™ conducted a global survey of more than 900 finance and accounting analysts, managers, directors, controllers, and CFOs, to gain insights into how they are using common emerging technologies. Of particular interest was to better understand how these technologies benefit core accounting processes, as well as how they are transforming the function of controllership.

The survey responses form the basis of new research on how practitioners are using new tools and processes enabled by AI as well as challenges in integrating this technology within existing systems. The research provides a practical framework for navigating the unpredictable landscape of emerging technology and can be useful in assisting finance and accounting professionals in deriving value from these technologies, which are set to become a staple in the next generation of controllership.