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首页> 外文期刊>Journal of advances in management research >Identifying the characteristics of a high-performance finance function
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Identifying the characteristics of a high-performance finance function

机译：确定高性能财务职能的特征

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Purpose - The concept of the high-performance organization (HPO) receives much attention nowadays. To create and sustain an HPO, all parts of the organization must contribute, especially the finance function, whose relations with every part of the organization mean that it can be regarded as the spider in the organizational web. The paper aims to discuss this issue. Design/methodology/approach - This study develops the high-performance finance function (HPFF) framework based on the HPO framework, a scientifically developed and validated approach to transforming organizations into HPOs. Based on an extensive literature review, potential characteristics of an HPFF were identified and subsequently linked to factors in the HPO frame work. Subsequently, using a questionnaire and statistical analysis, these potential characteristics were clustered into five HPFF factors that showed a significant positive relation with the finance function's performance. Findings - The five HPFF factors are: Finance Function Improvement, IT Focus, People Development (of financial professionals working in the function), Role Clarity (for each of the various types of role in the function) and Strategic Role (of the finance function in the organization, especially in supporting management). Originality/value - The HPFF framework is a practical improvement framework based on a solid scientific foundation. It also fills the current gap in the academic literature on how to develop HPFFs, thus giving the frameworks described in practitioner literature a robust scientific grounding.
机译：目的-如今，高性能组织（HPO）的概念备受关注。要创建和维持HPO，组织的所有部门都必须做出贡献，尤其是财务职能，其与组织各部分的关系意味着可以将其视为组织网络中的蜘蛛。本文旨在讨论这个问题。设计/方法/方法-这项研究基于HPO框架开发了高性能财务功能（HPFF）框架，该框架是经过科学开发和验证的将组织转变为HPO的方法。根据广泛的文献综述，确定了HPFF的潜在特征，并随后将其与HPO框架工作中的因素相关联。随后，使用问卷调查表和统计分析，将这些潜在特征归纳为五个HPFF因素，这些因素与财务职能的绩效呈显着正相关。发现-HPFF的五个因素是：财务职能改进，IT焦点，人员发展（职能部门财务专业人员的人员发展），角色清晰（针对职能部门中各种角色的每种角色）和战略角色（财务职能部门）在组织中，尤其是在支持管理方面）。原创性/价值-HPFF框架是基于扎实的科学基础的实用改进框架。它还填补了有关如何开发HPFF的学术文献中的空白，从而为从业者文献中描述的框架提供了坚实的科学基础。

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