CFOs move finance AI from pilots to deployment in 2026

Good morning. CFO confidence is on the upswing as 2026 begins, and digital transformation in finance has overtaken enterprise risk management as the top goal for the year ahead.

That’s a key finding of Deloitte’s latest CFO Signals Spotlight report, released this morning. Half of the finance chiefs surveyed named digital transformation as their foremost priority for 2026, followed by cash management optimization and capital allocation. The findings are based on a recent Q4 survey of 200 CFOs across industries at North American companies with at least $1 billion in annual revenue.

Steve Gallucci, global and U.S. leader of Deloitte’s CFO Program, told me the shift reflects how finance leaders are moving from exploration to execution when it comes to technology—particularly AI.

“Efficiency and productivity are certainly part of the equation,” Gallucci said. “But more broadly, we’ve been on this digital evolution for some time.”

In recent years, as advanced technologies like agentic AI burst onto the scene, boards and C-suite leaders have shown increasing interest. Finance chiefs took a cautious approach to implementing these tools. Deloitte’s Finance Trends report finds that finance leaders are now influencing enterprise strategy, driving cost optimization, advancing digital transformation, and building tech-enabled teams.

Last year, many companies focused on testing, creating use cases, and developing comfort with AI, Gallucci noted. But according to the Q4 survey, 87% of CFOs said AI will be extremely or very important to how their finance departments operate in 2026.

“What we’re seeing in some of the answers to the Q4 survey questions is that continued evolution,” Gallucci said. Finance leaders are taking a more deliberate, enterprise-wide approach to transformation, and AI is accelerating that commitment, he added.

The report outlines six key areas CFOs plan to prioritize this year: Leveraging digital tools to transform finance operations; going all in on AI; embedding AI agents directly into finance workflows; keeping close watch on changes in buyer behavior; tapping internal talent to manage costs; and exploring more deal-making opportunities.

CFOs also appear focused on redeploying existing finance talent to work alongside AI-driven systems. About half of the respondents said their organizations plan to hire or promote internally to help keep worker costs in line for 2026.

As CFOs and finance leaders lean into digital transformation, there’s an expectation that they’re going to have to reskill their existing talent, Gallucci said.

“We’re not seeing a decline in the number of finance professionals as a result of investments in technology and AI,” he said. But as leaders look to the future—both in finance and across the broader enterprise—they are increasingly focused on boosting productivity through technology and combining those tools with the skills of their existing workforce and an agentic digital workforce, he explained.

Competition and consumer dynamics add pressure

While technology transformation tops the agenda, competitive pressure remains a driving force. About half of CFOs cited rising competition as having the biggest impact on their companies, followed closely by shifts in customer behavior and demographics.

Competitive pressures are always near the top of CFOs’ minds, Gallucci said. But what’s different now is how they’re responding—looking across industries to see how others are using AI and digital tools, and applying those lessons quickly, he said.

Gallucci also pointed to evolving consumer demand as a key factor to watch, particularly as major banks and retailers release their fourth-quarter earnings.

There’s evidence of a K-shaped economy, he added. “CFOs are paying close attention to what that means for growth, pricing, and investment strategy.”

Sheryl Estrada
sheryl.estrada@fortune.com

This story was originally featured on Fortune.com