As technological advancements accelerate and the economic and geopolitical landscape continues to evolve, CFOs are placing a strong emphasis on AI implementation, cost optimization, and upskilling digital talent as critical themes for 2026. But how are these trends shaping their core priorities and investment strategies in the months ahead?
Each year, members of Gartner CFO Communities participate in our annual Leadership Perspective Survey, offering valuable insights into their current functional priorities, enterprise-wide objectives, and key areas of spending. This year, 100 CFOs shared where they are focusing their efforts and resources.
Top Priority for CFOs: Executing Finance Transformation
For the third consecutive year, “Executing Finance Transformation” remains the leading priority for CFOs. Alongside modernizing technologies and processes through AI and automation, CFOs are especially working to close the digital talent gap to ensure successful transformation efforts this year.
AI, Automation, and Leading through Change Are Critical
“AI & Automation in Finance” has climbed to the number two priority for CFOs in 2026, up from fourth place last year. “Standardize & Streamline Processes” also returned to the top five this year, securing the third spot after falling off the list in 2025. Meanwhile, “Leading Through Change” dropped one position to number four, underscoring the continued importance of effective change management as the business landscape evolves.
Rounding out the top five, “Data Strategy & Governance” made its debut on the list, reflecting the growing emphasis on data-driven decision-making. Notably, both “Enterprise Growth Strategy” and “Planning, Budgeting & Forecasting” experienced significant declines this year, falling seven and eight places, respectively.
Top Spending Area: AI & Automation Tools
CFOs’ planned areas of investment remain largely consistent with last year’s trends. More than half (56%) intend to invest in AI and automation tools, while 53% are prioritizing spending on data and analytics – both closely aligned with their top strategic priorities. Additionally, 41% of CFOs plan to allocate resources to both budgeting and FP&A, as well as business intelligence.
Notably, this is the first year that cloud applications have been included as a survey option, and it has quickly risen into the top five, with 35% of CFOs planning to invest in this area. In contrast, financial reporting, which held the fifth spot last year, has dropped out of the top spending areas for 2026.
Top Enterprise Priority: Increasing Operational Efficiencies and Productivity
For 2026, CFOs’ enterprise-wide priorities have shifted. Increasing operational efficiencies and productivity has overtaken driving growth as the top enterprise focus, with driving growth now in a close second place. Optimizing costs remains the third-highest priority.
This year, the fourth and fifth spots have changed, with innovating for competitive advantage and digital business acceleration entering the list. In contrast, increasing revenue and improving customer experience have dropped out of the top five, reflecting the growing impact of AI and advanced technologies on broader business objectives.
Insights from Gartner C-level Communities’ proprietary Leadership Perspective Survey enable us to facilitate community events that address CFOs’ most critical priorities. If you are interested in connecting with peers on the latest financial issues and trends, apply to join your local CFO community today. If you’re already a member, sign in to the app to explore upcoming events and discussions tailored to your community’s top priorities.
Based on 100 CFO responses from Gartner C-level Communities’ proprietary Leadership Perspective Survey, April 2026.
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