The changing role of finance managers includes a shift towards:a.More operational tasksb.Less reliance on technologyc.Strategic decision-makingd.Outsourcing financial functions

The changing role of finance managers includes a shift towards strategic decision-making. This is because the business environment is becoming increasingly complex and competitive. Finance managers are now required to participate in setting the strategic direction of the company, making decisions that will affect the company's long-term success. They are also expected to use technology to automate operational tasks and improve efficiency, rather than focusing on these tasks themselves. Therefore, the answer is c. Strategic decision-making.

The changing role of finance managers is leaning more towards strategic decision-making. This is because, in the modern business environment, finance managers are expected to not only manage the company's finances but also contribute to the company's overall strategy. They are expected to use their financial expertise to identify opportunities for growth, manage risk, and make strategic decisions that will increase the company's value.

While operational tasks are still part of a finance manager's role, these are often seen as secondary to strategic tasks. Technology is also becoming increasingly important in finance, with many finance managers relying on advanced software and analytics to inform their decisions.

Outsourcing financial functions is another trend in some industries, but this does not necessarily reduce the importance of the finance manager's role. Instead, it changes the nature of the role, with finance managers needing to manage these outsourced relationships and integrate the outsourced functions into the company's overall strategy.

So, the correct answer is c. Strategic decision-making.