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Like many of his finance leader peers, Pete Mariani credits a senior operational role with helping him to plant both feet on the path to CFO office.

However, unlike many of his peers, Mariani found his transformational role to be in Japan.

Back in 1998, he was a director of finance for Guidant, a maker of cardiovascular medical products that was looking to grow its footprint in a number of markets offshore\u2014including Japan, where it had recently acquired one of its distributor partners.

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However, unlike many of his peers, Mariani found his transformational role to be in Japan.

Back in 1998, he was a director of finance for Guidant, a maker of cardiovascular medical products that was looking to grow its footprint in a number of markets offshore\u2014including Japan, where it had recently acquired one of its distributor partners.

\u201cI gave an immediate, \u2018Yes!,\u2019\u201d recalls Mariani, when asked whether there was any hesitation before accepting the offer that would advance him into a vice president of finance position at Guidant\u2019s soon-to-be-established Japan subsidiary.

Operational experience was one of the incentives that Guidant had promised Mariani, so before long the finance transplant had numerous functional areas within the subsidiary reporting to him, including warehousing and distribution, customer care, IT, legal, and compliance.

As functional areas became established and the American company successfully aligned its culture within the international setting, growth became a natural by-product.

\u201cI think that when we began, we had about 50 employees in Japan\u20144 years later, there were more than 300,\u201d reports Mariani, whose Japan career chapter would end in Year 4 when he returned to the States after having been named controller and chief accounting officer for the company.

However, upon his return, more than a promotion lay in waiting.

\u201cWe landed back in Indianapolis on the same day that they passed Sarbanes-Oxley,\u201d remembers Mariani, citing the devilishly complex compliance legislation that would occupy many of his waking hours in the months and years ahead.\xa0\u2013Jack Sweeney\xa0