Why AI Transformation is Defining the CFO's Strategic Agenda
The role of the Chief Finance Officer has never been more expansive. Once focused primarily on stewardship and reporting, today’s finance leaders sit at the centre of strategy, technology, talent and transformation.
According to Deloitte, that remit only continues to grow. After closing 2024 with renewed confidence and navigating a complex 2025, CFOs are now looking ahead with cautious optimism and a clear set of priorities for the year to come.
Deloitte’s latest Signals quarterly survey shows that sentiment rebounded strongly at the end of 2025, with confidence scores matching late-2024 highs.
But while optimism has returned, the focus has shifted. Where enterprise risk dominated the agenda heading into 2025, 2026 is shaping up to be the year of technology-led transformation, with AI, automation, customer behaviour and dealmaking all firmly in the spotlight, according to Deloitte.
Based on the survey of 200 CFOs at North American companies with at least US$1bn in revenue, here are the six expectations finance leaders say will define 2026.
Finance transformation moved from ambition to execution
According to Deloitte’s report, digital transformation of finance is now the single biggest priority for CFOs.
Fifty-percent of respondents cite it as their top focus for 2026, reflecting ongoing pressure to improve efficiency and productivity.
Automation features heavily, particularly as CFOs look to address internal risks linked to cost control and operational complexity.
This emphasis extends to talent strategy. Nearly half of CFOs say automating processes to free employees for higher-value work is their top talent priority.
Deloitte notes that this aligns closely with its Finance Trends 2026 survey, where AI and automation skills ranked highest for finance capability development.
AI shifts from experimentation to expectation
AI’s importance to finance is now beyond debate, according to Deloitte, as 87% of CFOs believe AI will be either extremely important or very important to finance operations in 2026. This conviction cuts across industries, from financial services to energy and technology.
The report suggests that as AI tools mature and deliver clearer returns, adoption is likely to accelerate rather than slow.
For many finance teams, AI is becoming a foundational capability rather than an experimental one.
Intelligent agents emerge as the catalyst for real change
Beyond broad AI adoption, finance leaders are increasingly focused on deploying AI agents with finance functions.
Deloitte’s survey shows that 54% of CFOs rank integrating AI agents as a top transformation priority, ahead of even improving data quality and access.
This reflects a broader shift from piloting AI to operationalising it. Deloitte’s Finance Trends research supports this view, noting that nearly half of finance leaders with a strategic role have already deployed AI agents in specific finance activities.
Customer behaviour becomes a core finance concern
While macroeconomic pressures remain, CFOs are growing in concern about changes in customer behaviour.
According to Deloitte, 48% of respondents say shifts in customer preferences or demographics will have a major impact on performance in 2026, second only to competitive pressure.
The report highlights how evolving purchasing patterns may force companies to rethink how they attract and retain customers.
In some cases, this includes adopting new payment methods or reconfiguring go-to-market strategies to better align with changing expectations.
Cost pressure pushes CFOs to rethink talent from within
Cost management remains the top internal concern for nearly half of CFOs surveyed.
In response, Deloitte finds that many organisations plan to look inward rather than outward. Around 49% of CFOs say they expect to hire or promote from within to help control workforce costs in 2026.
This approach allows organisations to contain expenses while retaining institutional knowledge and supporting employee development, a balance CFOs are keen to strike.
M&A momentum builds as confidence returns
Finally, dealmaking is firmly back on the agenda. According to Deloitte, 63% of CFOs say their interest in mergers and acquisitions is higher than a year ago, up from 55% in the prior survey.
Deloitte’s 2026 M&A Trends survey reinforces this momentum, with the majority of corporate or private-equity dealmakers expecting transaction volumes to rise.
Lower borrowing costs and stronger equity markets are making deals increasingly attractive as CFOs look for growth beyond organic means.
Together, Deloitte’s insights paint a clear picture of finance leaders entering 2026 with confidence, ambition and a strong belief that technology will be the engine powering the next phase of transformation.
