According to a survey, 75 percent of CFOs believe they should lead shareholder-value initiatives. CFOs also expect to spend more time with their CEO and business executives on strategic activities such as mergers and acquisitions, strategic planning, and business development. They consider their greatest barriers to be the skills of their finance staff and resistance from senior management. Clear differences in priorities exist between American, European, and Asian CFOs. This report explores the changes chief financial officers anticipate in relationships with shareholders, their CEO and senior management, and finance staff over the next three years.