(???????, choego unyong chaegimja), not companies have yet adopted it with the exception of a few multi-nationals such as Samsung and CJ (a spin-off from Samsung), while the CFO title is often used alongside other titles such as bu-sajang (SEVP) or Jonmu (EVP).

Since the late 1990s, many Japanese companies have introduced the title of shikko yakuin (????) or 'officer', seeking to emulate the separation of directors and officers found in American companies. In 2002,