Mastering Financial Leadership: The Role of KPIs in Transforming CFO Strategies in the Airline Industry

SeyyedAbdolHojjat  MoghadasNian,Marjan  Naderi

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Эта статья является препринтом и не была отрецензирована.
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Mastering Financial Leadership: The Role of KPIs in Transforming CFO Strategies in the Airline Industry

S. MoghadasNian,

M. Naderi

2026-05-03

https://doi.org/10.24108/preprints-3115143

This study investigates the transformative role of Key Performance Indicators (KPIs) in redefining the functions of Chief Financial Officers (CFOs) within the airline industry, highlighting the evolution from traditional financial oversight to strategic decision-making and leadership. Through a mixed-methods approach, combining quantitative data analysis with qualitative interviews and case studies, the research unveils the significant impact of KPIs on financial performance, operational efficiency, and strategic planning. The findings reveal a strong correlation between the strategic use of KPIs and improved organizational outcomes, underscoring the necessity for CFOs to integrate KPIs into their strategic frameworks actively. Challenges in KPI implementation, including data management and the selection of relevant metrics, are identified, alongside strategies to overcome these obstacles, such as investing in technology and fostering a data-driven culture. The study also proposes future research directions, emphasizing the need for a comparative analysis across industries, the exploration of emerging technologies, and the impact of global economic trends on KPI utilization. By providing actionable insights and recommendations for CFOs, this research contributes to the understanding of the strategic importance of KPIs in enhancing financial leadership within the airline industry.

Ссылка для цитирования:

MoghadasNian S., Naderi M. 2026. Mastering Financial Leadership: The Role of KPIs in Transforming CFO Strategies in the Airline Industry. PREPRINTS.RU. https://doi.org/10.24108/preprints-3115143

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