Core CFO Priorities for 2026: AI & Digital Transformation
The finance function has evolved far beyond its traditional boundaries of accounting and compliance. Modern finance leaders now occupy a central position in corporate strategy, overseeing digital innovation, workforce planning and organisational change.
Deloitte's research suggests this evolution shows no signs of slowing. Following a year marked by economic uncertainty, Chief Financial Officers (CFOs) are entering 2026 with measured confidence and a defined agenda shaped by technological advancement and operational imperatives.
The professional services firm's Signals quarterly survey indicates that CFO sentiment experienced a notable recovery in late 2025, reaching levels comparable to peaks recorded in late 2024.
However, priorities have undergone a significant shift. While enterprise risk management commanded attention throughout much of 2025, 2026 is characterised by technology-driven change, with artificial intelligence, process automation, evolving customer dynamics and corporate transactions emerging as key focus areas.
Drawing on responses from 200 CFOs at North American organisations with annual revenues exceeding US$1 bn, Deloitte has identified six defining expectations for finance leadership in 2026.
Digital finance becomes operational reality
Finance transformation has transitioned from strategic vision to active implementation. According to Deloitte's findings, digitising the finance function now represents the foremost priority for Chief Financial Officers, with 50% of survey participants identifying it as their primary focus for 2026.
The strategic shift reflects a broader recognition that digital capabilities are no longer optional enhancements but essential infrastructure for modern finance operations.
Process automation drives efficiency gains
Automation emerges as a critical component, particularly as finance leaders seek to mitigate internal risks associated with cost management and operational complexity. Nearly half of CFOs indicate that automating routine processes to enable employees to focus on higher-value activities represents their leading talent priority.
Deloitte says this aligns closely with findings from its Finance Trends 2026 survey, where AI and automation capabilities ranked as the most sought-after skills for finance function development.
Artificial intelligence becomes essential infrastructure
The strategic importance of AI to finance operations has moved beyond discussion. According to Deloitte, 87% of CFOs believe artificial intelligence will be either extremely important or very important to their finance operations in 2026. This conviction spans multiple sectors, including financial services, energy and technology.
The report suggests that as AI applications mature and demonstrate clearer returns on investment, adoption rates could accelerate. For many finance teams, AI is transitioning from an experimental technology to a fundamental operational capability.
Beyond general AI adoption, finance leaders are increasingly prioritising the deployment of AI agents within specific finance activities. Deloitte's survey reveals that 54% of CFOs rank the integration of AI agents as a top transformation priority, surpassing even initiatives to improve data quality and accessibility.
Customer behaviour shifts demand strategic attention
While macroeconomic factors continue to influence decision-making, CFOs are increasingly concerned about changes in customer behaviour. According to Deloitte, 48% of respondents indicate that shifts in customer preferences or demographics will have a major impact on organisational performance in 2026, ranking second only to competitive pressure.
The report highlights how evolving purchasing patterns could force organisations to reconsider customer acquisition and retention strategies. In certain cases, this may include adopting alternative payment mechanisms or restructuring go-to-market approaches to better align with changing customer expectations.
Internal talent development prioritised over external recruitment
Cost management remains the primary internal concern for nearly half of surveyed CFOs. In response, Deloitte finds that many organisations plan to prioritise internal talent development over external recruitment. Approximately 49% of CFOs indicate they expect to hire or promote from within to help manage workforce costs in 2026.
This approach allows organisations to control expenses while preserving institutional knowledge and supporting employee progression.
Mergers and acquisitions regain momentum
Corporate dealmaking has returned as a strategic priority. According to Deloitte, 63% of CFOs report their interest in mergers and acquisitions is higher than in 2024, up from 55% in the previous survey period.
Deloitte's 2026 M&A Trends survey reinforces this momentum, with the majority of corporate or private equity dealmakers anticipating transaction volumes to increase. Lower borrowing costs and stronger equity markets are making deals increasingly attractive as CFOs seek growth opportunities beyond organic expansion.
Collectively, Deloitte's research suggests finance leaders are entering 2026 with renewed confidence, clear ambitions and a strong conviction that technology will serve as the primary driver of the next phase of finance function transformation.
