Agent or steward: what is a company's CFO actually for?
For an owner about to hire a first finance person without being sure what the role is for. Two theories see a manager differently, so the same post can be a monitor or a partner. The article shows how to choose by the job you need done, with a hypothetical firm and its numbers.
#agency-theory#stewardship-theory#cfo#corporate-governance#finance-function
