Despite, or perhaps because of, the ongoing digital revolution, the CFO role is entering its most human era yet. As AI accelerates predictions, automation streamlines reporting, and data becomes instantly accessible, technical proficiency is no longer the primary differentiator for financial leaders.
In 2026, leadership will be what separates the strong CFOs from the truly great CFOs. It's the ability to build trust in moments of uncertainty, develop the next generation of financial leaders, influence strategy beyond the numbers, and make sound decisions when data alone doesn't provide certainty. The year ahead will reward CFOs who combine financial rigor with emotional intelligence, adaptability, and the courage to lead through ambiguity.
Successful CFOs in 2026 won't necessarily have the most advanced predictive tools or the deepest technical skills. Rather, in the age of AI-driven analytics and automated reporting, CFOs will be those who understand that the real value comes from their uniquely human ability to build trust, inspire confidence in times of uncertainty, develop future leaders, and make smart decisions when data alone cannot provide all the answers.
Here are the priorities I have in mind for the year ahead and the leadership qualities that will determine who steps up to meet them.
AI integration and financial transformation: From experimentation to implementation – how CFOs are leveraging AI for forecasting, financial planning, and decision support.
Transitioning from asking “Should we use AI?” to “How do we scale responsibly?” Adoption requires agility and honesty about limitations. Successful CFOs will be the ones who move quickly, providing transparency to their teams and boards about what AI can and cannot do. The human element remains essential to enabling teams to work collaboratively with AI without feeling threatened by it, and to collaborate across departments to find the most valuable use cases.
Human resources strategy in times of scarcity: the continuing challenge of attracting and retaining top financial talent, particularly with regard to succession planning and developing the next generation of financial leaders;
This requires empowering through intentional delegation and coaching, creating a pathway for future leaders to take ownership now. CFOs who build resilient teams—teams that can withstand departures and moves—can remain competitive. Empathy becomes essential to understanding the motivations of different team members and adapting your leadership approach to suit their individual needs, rather than using a one-size-fits-all development plan.
Navigating economic uncertainty: How are CFOs preparing for multiple scenarios, including a potential recession, sustained inflation, and changes in interest rates?
The focus is on agility over accuracy in financial planning. This environment requires resilience, the ability to inspire confidence and maintain strategic focus even in the face of uncertainty. CFOs must be transparent with stakeholders about risks and assumptions while working with business unit leaders to develop adaptable scenarios. The most effective CFOs are those who can quickly respond to market changes while keeping their teams front and center and focused.
Capital efficiency and cash management: With the capital environment still tighter than it was in the 2010s, CFOs are prioritizing working capital optimization, strategic capital allocation, and rigorously demonstrating ROI for every dollar spent.
This requires cross-functional collaboration to identify where capital creates the most value and increase transparency in decision-making criteria so the entire organization understands the trade-offs. Agile decision-making processes enable CFOs to quickly reallocate resources as conditions change, and provide business leaders with a clear financial framework to align spending decisions with overall capital strategy.
CFO as a strategic business partner: The continued evolution from mere “numbers guy” to true strategic advisor, especially in areas such as M&A activity, market expansion decisions, and investments in digital transformation, relies on building strong relationships across the C-suite and the board.
It is important to gain trust through transparent communication about financial realities and constraints. Strategic CFOs demonstrate resilience by demonstrating empathy for the priorities of non-financial stakeholders while maintaining financial discipline and advocating for the right financial path, even when it is unpopular. Agility allows CFOs to move from advisor to decision maker depending on the situation.
Cybersecurity and risk management: As cyber threats become more sophisticated and the financial impact of breaches increases, CFOs are taking a more active role in cybersecurity strategy and investment decisions.
This includes not only approving budgets, but also understanding business continuity impacts and ensuring your organization is properly protected. Success depends on working with CISOs and IT leaders to translate technical risks into business language for boards and investors, maintaining transparency around vulnerabilities and incident response capabilities, and being agile in responding to emerging threats.
CFOs need to demonstrate resilience in their crisis plans. That is, to enable organizations to continue operating during and after a security breach. At the same time, they must demonstrate empathy for the human element of security, recognizing that when a security incident occurs, employees are the first line of defense and often need support rather than blame. The most effective CFOs provide their teams with a clear framework for evaluating security investments and making risk-based decisions about protection, insurance, and acceptance.
Streamline your technology stack: After years of SaaS growth, CFOs are leading the way in consolidating systems, reducing redundancy, and actually extracting value from existing technology investments.
This process requires collaboration with the IT and business leaders who may be securing the tools, as well as an understanding of the users who are building their workflows around the current system. Successful rationalization requires clear criteria for retaining or removing tools, resilient change management as teams adapt to new systems, and implementation agility to minimize disruption.
ESG and stakeholder capitalism: The challenges of measuring and reporting on sustainability efforts, and how CFOs are bringing financial rigor to ESG efforts.
This new frontier requires transparency in methodologies and limitations, collaboration with operations and sustainability teams to develop meaningful metrics, and empathy for diverse stakeholder perspectives on what matters. CFOs need the agility to adapt reporting as standards evolve and the resilience to maintain focus on long-term value creation amid short-term pressures.
Building a resilient, people-first financial function: As the pace of change quickens, CFOs are realizing that technical skills alone cannot advance their teams.
The focus is on developing emotionally intelligent leadership in finance – leaders who can tailor their style to individual needs, delegate with confidence, and foster psychological safety for innovation and risk-taking. This includes fostering an inclusive culture where diverse perspectives improve decision-making and prioritizing employee well-being as a key business driver rather than just an HR issue.
At the end
What these 2026 priorities have in common is not about technology, process, or technical accounting expertise. It's about leadership that builds trust, adapts to change, develops people, and stays focused even when the path forward is unclear.
The role of the CFO has fundamentally changed. We are no longer just scorekeepers and financial gatekeepers. Instead, we are business partners, strategic advisors, and leaders who help organizations navigate complexity and change. Financial knowledge is now basic. A great CFO is characterized by the way they lead people, build relationships, communicate through uncertainty, and create the conditions for their team and business to succeed.
As you consider your priorities for 2026, we recommend asking yourself the following questions: Which of these leadership skills comes most naturally? And what do you need to grow more intentionally? Where can you push yourself to not only become a stronger financial manager, but a better leader?
CFOs who answer these questions honestly and act on their answers will not only survive the challenges ahead, but also use them to strengthen their impact and their organizations. What leadership capabilities will you prioritize in 2026?
