AI is moving up the CFO agenda for 2026
AI is moving up the CFO agenda for 2026
Every year has its “next big thing”.
AI is the first one in a while that finance leaders are treating like a serious operational lever.
Not because it sounds impressive. Because it promises something CFOs never stop chasing: better performance without simply adding cost.
What’s interesting going into 2026 is the tone shift inside finance teams. The conversation is becoming less theoretical and more practical. Less “what is AI” and more “where does it sit in our operating model”. Less fascination, more expectation.
A recent Deloitte survey of UK CFOs captures that mood. It suggests finance leaders are increasingly confident that AI can improve organisational performance, and they expect businesses to keep investing in digital capability over the coming years.
That matters, but the more important point is why it matters.
CFOs are not looking for clever experiments. They are looking for traction. Something that shows up in planning cycles, reporting speed, forecasting accuracy, and decision-making quality. Something that reduces friction across the organisation, rather than creating another layer of complexity.
And CFOs are not naïve about the trade-offs.
Most finance leaders are working against a backdrop of persistent external risk. They can pursue productivity gains while still keeping a close eye on geopolitical disruption, energy volatility, and competitiveness pressures. That is why the bar for AI investment will be simple and tough at the same time: prove value, manage risk, and scale responsibly.
So what does “AI success” actually look like in 2026?
It will not be defined by who has the most tools.
It will be defined by who has the clearest use cases, the best data discipline, and the strongest ability to embed change.
In other words, the winners will be the organisations that treat AI as a performance programme, not a technology purchase.
Because for CFOs, the question has already moved on.
It is no longer “should we use AI?”
It is “how quickly can we make it useful?”
