Figure 2 presents a summary model of this paper’s analysis of the CFO’s differing role in
FBs and NFBs, which was generated using the research framework presented in section 3.3.
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The model consists of two basic parts: contextual factors for the CFO’s differing role in FBs
and NFBs, and the nine propositions on aspects of how this differing role might be designed.
In this subsection, the relevance of the contextual factors for the model as well as how these
contextual factors collude with the theoretical framework presented above is discussed. How
these contextual factors interrelate with the developed propositions is then presented in the
following subsections.