Table 4 Competency framework for CFO from the Delphi study

Personal attitudes

Honesty and trustworthiness

4.44^***

[4.21]

Dependability

4.48^***

[4.17]

Integrity

4.30^***

[4.09]

Social responsibility

4.61^***

[4.21]

Compassion

4.34^***

[3.96]

Leadership competencies

Planning and organizing

4.26^***

[3.87]

Critical thinking

4.30^***

[4.26]

Learning

4.56^***

[4.17]

Creativity

4.22^***

[3.87]

Communication

4.74^***

[4.21]

Analytical thinking

4.65^***

[4.13]

Flexibility

4.39^***

[4.26]

Managerial competencies

Expertise

4.48^***

[3.96]

Applied strategic thinking

4.70^***

[4.35]

Budget and Fiscal management

4.65^***

[4.26]

Knowledge management

4.22^***

[3.96]

Risk management

4.17^***

[4.04]