Perspectives

Takes from inside
the close.

Practitioner-grade essays on where the controller role is actually heading — AI, payments, digital assets, and the operating reality behind the headlines.

AI · Controllers April 2026 9 min read
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Digital Assets March 2026 8 min
Stablecoin Treasury: What Controllers Need to Know Now
Stablecoins have moved from crypto-native curiosity to mainstream treasury instrument. The accounting questions aren't theoretical anymore — and most controllers haven't caught up. Classification, custody, transaction mechanics, and disclosure.
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AI · Finance February 2026 9 min
Why Most AI-in-Finance Pilots Fail
The reconciliation doesn't match because nobody told the model about the two-day float timing. The variance explanation is confidently wrong because the model doesn't know the accrual calendar. A diagnostic framework for figuring out where AI actually fits.
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Payments · Acquiring December 2025 9 min read
The Acquiring Controller's Edge: Why Domain Depth Outlasts Credentials
The people who end up in the most interesting senior roles in payments finance aren't the ones with the longest credential list. They're the ones who actually understand how interchange flows, why scheme billing creates accrual problems, and what a chargeback reserve tells you about portfolio health. Domain fluency is the moat.
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