Based on extensive studies, Deloitte & Touche USA has concluded that the CFO job is comprised of four roles, or faces, each with its own unique responsibilities and demands: steward, operator, strategist and catalyst.
In an article in CFO Asia, it was said that CFO should not spend more than 20% of his time to accounting related responsibility.
Roles of CFO (As seen by CFOs in Deloitte 2005 Report))
Recorder and Reporter
Deloitte 2005 Report
Dennis Powell , 2003, Q&A: Dennis Powell Discusses His New Role as Cisco CFO