The finance function has undergone a profound transformation as organizations increasingly rely on 
advanced analytics, integrated enterprise resource planning (ERP) systems, and real-time data to support 
decision-making. While these technologies have significantly enhanced the availability, speed, and 
precision of financial information, they have also reshaped the role of financial leadership. Modern finance 
leaders are no longer evaluated solely on reporting accuracy or control effectiveness, but on their ability to 
translate complex data into strategic insight through informed managerial judgment. This paper argues that 
data-enabled financial leadership emerges not from technology alone, but from the effective integration of 
analytics, ERP infrastructures, and human judgment within finance functions. Drawing on management and 
finance perspectives, the study examines how digital finance environments alter decision contexts and why 
increased analytical capability does not automatically lead to better decisions. Instead, the quality of 
financial leadership depends on the ability to interpret data within strategic, organizational, and risk-related 
contexts. The paper explores the complementary roles of analytics and ERP systems as enablers of
financial intelligence, emphasizing their contribution to consistency, transparency, and scalability. At the 
same time, it highlights the enduring importance of managerial judgment in evaluating assumptions, 
resolving ambiguity, and balancing quantitative outputs with strategic intent. Without this interpretive layer, 
data-driven finance risks devolving into mechanistic decision-making disconnected from organizational 
realities. Building on this analysis, the study proposes an original conceptual framework for data-enabled 
financial leadership. The framework positions analytics, ERP systems, and managerial judgment as 
interdependent components of a unified decision architecture. By integrating technological capability with 
professional judgment, the framework advances a model of financial leadership that enhances decision 
quality, strengthens governance, and supports sustainable value creation in modern organizations. The 
paper contributes to the literature on finance leadership and digital transformation while offering practical 
insights for finance executives navigating increasingly data-intensive decision environments.