Imagine this: you are in 1st Century Rome. You stand before a massive temple in the middle of a vast empire rich and diverse in cultures. Within the temple are two doors, one in front, one in back. Between the doors stands an imposing statue with two painted faces pointed in opposite directions. One looks toward the back door, reflecting on the past. The other peers ahead, into the future. This is, of course, the chief temple of Janus, god of gates and portals, patron of beginnings and endings. It could also be an apt symbol for the evolving role of any organization's finance group, and in particular its leadership. Click here for the pdf.