The business landscape is being transformed by a series of megatrends, of which digital technology is already proving to be the most pervasive and potentially disruptive. Finance teams will have to rethink their role and relevance within this new landscape, both in how they serve the business and in how they design their own operations. In this paper we outline a framework for analyzing and understanding the changing role of finance in the digital economy. Breaking Away is the sixth finance effectiveness benchmark study by PWC exploring what sets top performing finance functions apart. Leading finance teams are delivering the business insight and direction needed in times of change. As well as being more effective, they are running at 40% the cost of competitors. What makes them stand out?