Mayur Shankar Pawar Found a Way to Add New Finance Requirements Without Rebuilding a Mature SAP Structure
Published Nov. 10 2026, 4:59 p.m. ET

As clean-core principles reshape how companies think about customization in SAP S/4HANA, Mayur Shankar Pawar’s work on a major media transformation offers a practical example of how to add new Finance requirements without discarding mature structures that still work.
Enterprise modernization often creates a deceptively simple question: how much of an existing system should be changed? In one large media transformation, Mayur Shankar Pawar faced that problem across a Finance landscape containing roughly 200 existing company codes. The organization needed new ledger and local-currency capabilities, but replacing a mature structure simply because new requirements had emerged could have introduced unnecessary complexity. Pawar helped design an approach that preserved the existing company-code landscape while allowing the new Finance requirements to be introduced in a controlled way.
The work required more than changing an isolated SAP setting. Pawar first examined how the requirement would affect existing ledgers, currencies, organizational structures, historical postings, reporting, and the broader company-code landscape. Each of those areas could influence the others, which meant a seemingly narrow Finance change had the potential to create consequences across the system. His role was to understand those dependencies before the organization committed to a redesign.
“The first question should not be how much of the system we can change,” Pawar says. “It should be what the business actually needs to change and what is already working well enough to preserve.”
That principle shaped the subsequent ledger and local-currency work. Pawar helped design the implementation approach, coordinated with business stakeholders and technical resources, supported configuration and validation, and worked through issues as the solution moved toward go-live. The result allowed the organization to continue using approximately 200 existing company codes while meeting the new ledger and currency requirements.
The project gave Pawar a practical example of a larger challenge facing organizations as they modernize SAP Finance. Clean-core principles are pushing companies to standardize the ERP core, retire unnecessary custom code, and use more governed extensions that are easier to maintain and upgrade. That pressure can be valuable because mature SAP landscapes often accumulate complexity over time. The harder question is deciding which complexity is truly unnecessary and which structures still serve an important operational purpose.
Pawar’s position on clean core reflects that tension. He supports standardization and sees unnecessary custom development as a long-term source of testing, upgrade, and support costs. At the same time, he does not interpret clean core as a rule that every organization should eliminate every differentiated requirement. His approach is to determine which processes are genuinely necessary, whether standard SAP can support them, and where any required extension can live without making the core harder to maintain.
“Clean core should create discipline, not force the business into a design that does not fit how it actually operates,” Pawar says. “The goal is to remove complexity that has no value while protecting the requirements that really matter.”
That distinction is especially important in mature enterprise landscapes. Large organizations may have years of transactions, reporting structures, interfaces, controls, and regional operating requirements tied to existing company codes. Rebuilding those structures can affect far more than configuration. Historical data, reconciliation, integrations, reporting, testing, and downstream processes may all need to be reconsidered.
Pawar’s method is to analyze the business objective before deciding whether the architecture should be replaced or extended. In the media transformation, that meant understanding what the new ledger and currency requirements were intended to accomplish and then tracing how they would interact with the existing environment. The design question became one of controlled change rather than wholesale reconstruction.
Pawar’s technical background also helps him evaluate whether a Finance design will remain practical once integrations, data flows, configuration, and development are considered. That wider view matters when an architecture decision affects several layers of the system at once. A Finance requirement may look straightforward