The CFO Lens

Weekly insights for CFOs and Finance leaders on steering logic in transformation programmes — by Cordula Buss, Plan A2C

Governance

Jul 28, 2026

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1 min read

Two reports, one programme, no decision

Two reports, one truth nobody owned

Cordula Buss

Governance

Jul 14, 2026

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1 min read

Attendance is not authority

A full room can still make no decision.

Cordula Buss

SAP

Why most SAP programmes fail before kickoff.

Jun 30, 2026

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1 min read

Why most SAP programmes fail before kickoff.

The tool is never the problem. The architecture above the tool is.

Cordula Buss

The CFO Lens

When Finance and IT spoke past each other — until the programme collapsed.

Jun 23, 2026

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1 min read

When Finance and IT spoke past each other — until the programme collapsed.

A case story about two truths in one room — and the cost of never reconciling them.

Cordula Buss

Governance

The Steering Audit — four weeks, four layers, one classification.

Jun 16, 2026

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1 min read

The Steering Audit — four weeks, four layers, one classification.

Last week's question deserved a structured answer. This is one.

Cordula Buss

The CFO Lens

Maturity Fit vs. Score — two questions every steering review should answer.

Jun 9, 2026

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1 min read

Maturity Fit vs. Score — two questions every steering review should answer.

A concept can be flawlessly implemented and still fail. The reason is rarely in the concept.

Cordula Buss

Governance

The four layers — why sequence is everything in programme steering.

Jun 2, 2026

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1 min read

The four layers — why sequence is everything in programme steering.

A steering review that starts at the dashboard rarely changes anything. The reason is structural.

Cordula Buss

The CFO Lens

Portfolio management is not a spreadsheet. It is a leadership decision.

May 26, 2026

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1 min read

Portfolio management is not a spreadsheet. It is a leadership decision.

Every organisation has a project list. Very few have a portfolio strategy.

Cordula Buss

Governance

The SAP programme that failed... traffic lights were green.

May 19, 2026

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1 min read

The SAP programme that failed... traffic lights were green.

All KPIs green. Programme red.

Cordula Buss

Governance

The Steering Committee that steers nothing.

May 12, 2026

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1 min read

The Steering Committee that steers nothing.

15 people. Perfect slides. Zero decisions.

Cordula Buss

The CFO Lens

Two reports, one programme, no decision

Attendance is not authority

Why most SAP programmes fail before kickoff.

When Finance and IT spoke past each other — until the programme collapsed.

The Steering Audit — four weeks, four layers, one classification.

Maturity Fit vs. Score — two questions every steering review should answer.

The four layers — why sequence is everything in programme steering.

Portfolio management is not a spreadsheet. It is a leadership decision.

The SAP programme that failed... traffic lights were green.

The Steering Committee that steers nothing.

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