What is the perception of the CFO: manager or technician?

This survey indicates that while both CEOs and CFOs feel that the ideal CFO should be more management oriented, both still place an emphasis on the technical characteristics of the job. This technical emphasis is seen when both CFOs and CEOs were asked to list the most and least important characteristics of the role of the ideal CFO. And while many CEOs view their CFOs as being viable candidates for possible CEO positions in the future, twice as many CFOs view themselves as possible CEOs in the future.