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The Financial Function in Era 4.0

The global system evolves at high speed. Megatrends emerge, and they develop, interact, multiply, and transform into a continuous and increasingly crazy movement. Companies have to dance this rhythm. It’s not just about adapting, but about doing it the right way. SMEs also share these similarities even if they have their own casuistry. Due to the important weight that SMEs have in the globalized global economy, there is a growing interest in studying them and the way they create value. In this context, the figure of the financial director has acquired great relevance. The last major financial crisis has confirmed its important work in SMEs and also that his role is evolving to become an essential key to increase the value of the company. In this chapter, the authors discuss the role of the financial director and the challenges they have to take on in the new technological context.