Curb your enthusiasm: John Moulson, head of finance, Rugby Football Union. With 14 years in the can at the RFU - initially as a management accountant before becoming head of finance and the sole person responsible for reporting into the finance director - Moulson's knowledge of the nuts and bolts of the £120m turnover organisation is second to none.However, simply understanding the finances and effectively managing the company accounts is no longer enough for the top job. At Financial Director magazine the chorus of voices singing the tune that the FD and CFO role has become increasingly operational gets ever louder, and this has been borne out by recent changes at the RFU. In January, it announced a major organisational restructure following the arrival last September of John Steele as chief executive that culled several departments and merged key roles: it dropped its CFO position and merged the work into a newly-created chief operating officer role - adding to that HR, legal and governance, planning and reporting, people development and marketing and communications.