A recent study of 153 cross-industry chief financial officers (CFOs) reveals that commercialsectorCFOs (those in manufacturing, high tech, transportation, retail and communicationsenterprises) understand more clearly than other CFOs what capabilities finance functionsrequire to deliver value to their organizations. Commercial-sector CFOs place a high priorityon delivering the real-time information that can fuel growth and innovation and improvereturn on investment (ROI). The study suggests, however, that there is a large gap betweenthe priority commercial-sector CFOs place on this critical information and their ability todeliver it.