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In May 2003, CFO Research Services (a unit of CFO Publishing Corp.) launched a research program to examine companies? ongoing efforts to transform the finance function from an expensive transaction processor into a value-added business partner. This report summarizes the findings of a mail survey of 327 senior financial executives and interviews with 10 executives at nine companies. Cap Gemini Ernst & Young, a global management consulting and IT services firm, funded the research and the publication of our findings (which are also accessible at www.us.cgey.com/transformfinance).