Welcome to the FinTech Top Voice Interview Program, an executive thought-leadership initiative by Intent Amplify that brings together global leaders shaping the future of financial operations, governance, and AI-enabled enterprise transformation.
I’m Sudipto Ghosh, Head of Global Marketing at Intent Amplify, hosting today’s conversation.
As finance functions evolve from transactional reporting units into strategic engines responsible for capital allocation, climate accountability, and real-time assurance, this program spotlights leaders redefining how modern finance organizations scale capability, embed AI into execution, and balance automation with human judgment.
Today’s engagement with John Raffaele is part of our ongoing editorial series featuring finance and fintech executives navigating structural shifts across the CFO mandate from distributed delivery models and continuous audit environments to AI co-pilots and carbon-linked financial governance.
In this interview, we explore how global finance operations are being re-architected for resilience, what new trust frameworks are emerging in AI-augmented audit environments, and why capability arbitrage not cost arbitrage—defines the next decade of finance transformation.
FinTech Insights (FTI): Hi John, welcome to the FinTech Top Voice interview program. Please tell us a little bit about your background and how you arrived at Emapta.
John Raffaele: Thank you, it’s great to be here.
Prior to joining Emapta, I spent 17 years as a Partner at HLB Mann Judd, where I worked closely with organizations across a wide range of industries to strengthen financial performance, improve operational discipline and support long-term growth.
Before that, I served as a fractional CFO, leading the CFO function for more than a dozen companies. In that role, I guided everything from financial restructuring and forecasting to capital strategy, operational optimization and executive decision-making.
I am drawn to Emapta because the company is doing something genuinely different in the outsourcing and global workforce space. Emapta helps organizations build dedicated, long-term teams that feel like a true extension of their business. That model, combined with Emapta’s strong values, operational maturity and forward-looking approach to talent and technology, really stood out to me.
What excites me most is being part of a company that’s scaling quickly while reshaping what global team building can look like for modern businesses in a world where agility, ability to scale and AI readiness are becoming non-negotiable.
FTI: What kind of momentum are you carrying into 2026? What were the major milestones and challenges you scaled at Emapta in 2025? How do these achievements prepare you for the coming year and the rest of the decade?
John Raffaele: 2025 was the year we proved that AI, global talent and process discipline is now the winning operating model for modern finance. Across the industry, AI shifted decisively from experimentation to everyday execution in monthly close, reconciliations, analytics, and controls testing with humans validating and interpreting the output. This shift is reflected in the data from the Karbon State of AI report: 98% of accounting professionals now use AI, and firms that invest in training, governance and documented strategy are capturing the biggest gains, including ~60 minutes of time savings per employee per day. That clarity gave us real momentum.
At Emapta, we turned this industry inflection point into strategic advantage. We focused on capability arbitrage, not cost arbitrage, by scaling teams that deliver high‑value work such as management reporting, variance analysis, consolidation, FP&A and audit preparation. This aligns with where firms expect growth to come from, as advisory continues to outpace compliance and operating models evolve accordingly. The market is now moving toward what many leaders describe as a local front office supported by a global engine room, a structure that has become increasingly mainstream as technology and automation mature. Emapta is one of the few organizations already running that model at scale.
Our biggest challenge and one we turned into a core strength was the pace of change. The tools evolved weekly. The answer wasn’t to chase more technology, but to double down on standard operating procedures, governance and peer‑level learning, the same levers that the Karbon 2026 report highlights as the strongest drivers of AI confidence and productivity. Those foundations now give us enormous momentum heading into 2026: the ability to stand up AI‑enabled finance teams quickly, scale capability safely, and help CFOs shift their onshore teams into higher‑value work while our offshore teams run the engine room with precision.
This is the operating model that will define the next decade, and we are already building it.
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FTI: You predict burnout will peak by 2026. What structural changes—not wellness programs—will actually determine which finance firms survive that inflection point?
John Raffaele: Burnout will peak by 2026 because many finance organizations operate on models that cannot keep up with today’s speed and complexity. Wellness programs provide temporary relief, but lasting results come from fundamental changes in how work is designed and how leadership drives sustainable performance.
The first change is redesigning work. Teams feel burned out when roles are overloaded, reactive, and unclear. Organizations that rethink workflows, clarify priorities, and build repeatable systems create space for people to perform at their best. Work becomes manageable, predictable, and focused on outcomes.
The second change is leadership accountability for sustainable performance. When leaders reward overwork and constant availability, burnout spreads. Firms that measure success by results, quality, and long-term team health, while modeling sustainable practices and enforcing realistic expectations, maintain high performance and retain talent.
Finance firms that address work design and leadership accountability will emerge stronger and more competitive through 2026 and beyond.
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John’s Take on AI Co-pilots in Finance
FTI: As AI becomes a permanent co-pilot in finance, what critical human capabilities are at risk of being underdeveloped over the next five years—and how can the industry course-correct?
John Raffaele: As AI becomes a permanent co-pilot in finance, the risk lies in humans leaning too heavily on automation for decisions that require judgment, context and creativity. Over the next five years, critical capabilities such as strategic thinking, cross-functional collaboration and financial intuition could be underdeveloped if teams rely solely on AI to analyze, forecast or prioritize.
The industry can course-correct by intentionally designing roles that combine human insight with AI efficiency. Leaders should create space for employees to challenge AI outputs, ask the “why” behind the numbers, and participate in decision-making that requires trade-offs and judgment. Training programs must focus on scenario planning, critical thinking and complex problem-solving, while workflow design ensures humans remain accountable for outcomes that matter.
AI should augment human capability, not replace it. The firms that maintain this balance will develop teams that are smarter, more resilient and prepared for the challenges of the next decade.
FTI: Carbon accounting is moving from compliance to strategy. How do you see the finance function being re-architected when carbon metrics begin to influence capital allocation decisions?
John Raffaele: carbon accounting shifts from compliance to strategy, finance functions will need to be fundamentally re-architected to integrate sustainability into decision-making at every level. When carbon metrics begin influencing capital allocation, finance teams will become custodians of both financial and environmental performance. This means embedding carbon measurement into budgeting, forecasting and investment evaluation processes, so every capital decision considers its environmental impact alongside its financial return.
The finance function will need new capabilities: scenario modeling for emissions reduction, linking sustainability targets to ROI, and translating complex carbon data into actionable insights for the business. Cross-functional collaboration will become essential, as finance partners closely with operations, strategy and sustainability teams to ensure decisions align with long-term environmental and business objectives.
Firms that build these capabilities early will gain a strategic advantage, making capital allocation decisions that drive both profitability and sustainability.
FTI: If CFOs are becoming owners of both cash and carbon, how does that reshape accountability at the board level—and where do you expect the most resistance to emerge?
John Raffaele: As Chief Financial Officers step into ownership of both financial performance and carbon impact, boards must expand their oversight beyond traditional reporting and into the quality of climate‑linked data, controls and scenario analysis. Climate exposure is increasingly recognized as financial risk affecting cash flow, supply‑chain resilience and enterprise value. Global assurance trends show a shift toward continuous, real‑time validation of systems, data and models, which forces boards to exercise the same level of judgment on climate‑related decisions as they do on capital allocation.
The biggest resistance will come from uncertainty over the reliability of climate data, fear that decarbonization efforts may pressure near‑term margins, and result in fatigue from the speed at which technology, regulation and audit expectations are changing. Boards that confront these tensions early by strengthening data governance, building climate‑financial literacy and integrating carbon considerations into strategy will be best positioned to protect and grow enterprise value in the decade ahead.
Trends and Predictions for 2026
FTI: Continuous audit is replacing audit season. What new trust expectations will clients place on auditors when assurance becomes real-time rather than retrospective?
John Raffaele: As continuous audit replaces traditional audit season, clients will expect a fundamentally higher level of trust from auditors. Assurance will no longer be retrospective; it will be real-time, which means clients will look for transparency, speed and proactive insights rather than periodic validation. They will expect auditors to flag risks immediately, provide guidance on corrective actions as issues arise, and help interpret data in context, rather than simply reporting past performance.
This shift requires auditors to combine deep technical expertise with real-time analytical capabilities, strong communication and strategic judgment. Firms that deliver timely, actionable assurance while maintaining independence and integrity will redefine what trust means in the client relationship.
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FTI:As audits shift toward analytics and investigation, what legacy audit skills will become obsolete—and what new competencies will define elite auditors by 2026?
John Raffaele: As audits shift toward analytics and continuous investigation, many legacy skills, such as manual transaction testing, rote checklist compliance and purely retrospective reporting will lose relevance. These activities are increasingly automated, and reliance on them alone will no longer distinguish an auditor.
The elite auditors of 2026 will combine analytical fluency with strategic insight. They will be adept at interpreting large, real-time datasets, identifying patterns and anomalies and translating complex information into actionable recommendations. Strong communication, judgment and cross-functional collaboration will be critical, as auditors become partners in risk management, decision-making and business strategy rather than just validators of past performance.
FTI: Offshore and distributed finance teams are becoming central to execution. How does the industry move from cost arbitrage to capability arbitrage without compromising governance and trust?
John Raffaele: The shift from cost arbitrage to capability arbitrage starts with assigning offshore and distributed finance teams real responsibility for high-value work. Functions like management reporting, variance analysis, consolidation support, controls testing, and audit preparation should be the focus versus the low-level tasks that automation has already absorbed. This mirrors where finance teams expect pressure and demand to grow, as insight and advisory continue to outpace traditional compliance workloads.
To unlock that capability, organizations must build strong, consistent processes, not just add technology. Global teams deliver the greatest performance gains when they are supported by clear standard operating procedures, structured training and documented workflows that support AI-enabled processes without replacing human judgment. This keeps people at the center of execution while allowing technology to enhance accuracy and speed.
Finally, the industry protects governance and trust by making financial controls location-agnostic — the same access rules, segregation of duties, documentation standards and review cadence regardless of where the work is done. This “local front office + global engine room” model is now becoming mainstream as finance teams mature and distributed delivery proves both secure and scalable.
Future of AI-enabled Finance
FTI:In an AI-enabled finance function, what work should never be automated—and why does that distinction matter for the future of the profession?
John Raffaele: Workflows like final sign-off on material accounting judgments, such as revenue recognition, reserves and provisions and impairment decisions should never be fully automated. These processes require decision-making related to context, intuition, ethical deliberation and clear human accountability. AI can analyze data, identify patterns and suggest scenarios, but it cannot weigh trade-offs, interpret nuance or take responsibility for decisions that impact investors, regulators, and long-term trust.
This distinction matters because the future of the profession depends on humans owning outcomes in addition to executing tasks. Finance professionals who focus on insight, judgment and leadership will create value beyond what AI can deliver, ensuring the function remains a trusted partner in business strategy versus a mechanized reporting engine.
FTI: How will talent strategy differ between firms that view AI as a productivity lever versus those that treat it as a cultural transformation catalyst?
John Raffaele: Finance teams that treat AI purely as a productivity lever tend to focus on quick efficiency wins automating tasks, reducing workload and shaving minutes off a process. Those gains plateau quickly because the underlying skills, processes and expectations don’t evolve, even as AI use increases.
Teams that treat AI as a cultural transformation catalyst, however, design their talent strategy very differently. They intentionally reshape how work flows across onshore and offshore roles, ensuring people remain central to judgement, interpretation and communication –the areas where human capability will always matter. These teams build structured learning pathways, invest in process discipline, and develop talent for analysis, insight generation and client storytelling, which is where finance organizations expect the most growth in the years ahead.
In this model, AI-enabled human capital, both onshore and offshore, becomes the core capability, not a cost lever. Offshore teams scale high-value execution; onshore teams deepen business partnership and strategic decision-making. The organizations that embrace AI as cultural transformation, not just productivity, build a workforce that is more resilient, more skilled and genuinely prepared for the future of finance.
FTI: Looking ahead to 2026, what is the most misunderstood risk facing finance and accounting leaders today—and what signals should they be paying closer attention to now?
John Raffaele: The most misunderstood risk heading into 2026 is the belief that finance teams can simply “bolt on” AI to a legacy pyramid and expect margins, output and team capacity to hold. There is a widening gap between organizations that build AI-enabled finance teams supported by training, governance, role clarity and standard operating procedures versus those that only deploy tools. This divide becomes even more pronounced in a year where the profession expects moderate growth and rising complexity.
Leaders should watch three early warning signals:
- Work-mix drift where senior professionals are still stuck in reconciliations and rework rather than analysis and business partnering;
- Pricing pressure on traditional compliance services paired with a rising pull for insight and advisory, a shift reflected in multiple industry outlooks; and
- Adoption asymmetry where pockets of the team are saving hours each day while others stall, typically where training and policy foundations are weak.
2026 rewards readiness, not experimentation. The leaders who act now by building AI-enabled human capability, strengthening distributed teams, and preparing for climate-related reporting will be the ones who protect margins, create capacity and shape the next cycle of finance transformation.
Thank you so much for answering all our questions! We look forward to having you again at the FinTech Top Voice program.
To participate in our interviews, please write to us at news@intentamplify.com