Аннотация: (English) This article investigates the role of executive leadership in transforming financial management practices in global organizations, with a specific focus on the United States and Europe. Drawing on recent academic literature and authoritative consulting reports from the past five years, the study examines how top executives—particularly Chief Financial Officers—drive change through clear vision setting, strategic alignment, technology adoption, process reengineering, and talent development. The comparative analysis highlights common trends, such as a shift toward digital and data-driven financial functions, as well as regional differences in the urgency and methods of transformation. The findings indicate that effective executive leadership is pivotal for overcoming resistance to change, ensuring regulatory compliance, and fostering a culture of continuous improvement. These insights provide both theoretical contributions and practical recommendations for organizations aiming to modernize their financial management in today’s complex business environment.