The Financial Education & Research Foundation (FERF), the nonprofit research arm affiliated with Financial Executives International (FEI), has published its Financial Executives Priorities 2026 Report, offering a detailed look at how finance leaders are responding to economic volatility through measured growth plans and increased reliance on technology.
Produced in collaboration with Forvis Mazars, the report draws on feedback from over 200 senior finance professionals—including CFOs, chief accounting officers, and controllers—representing a wide range of industries, geographies, and organizational sizes.
The study outlines finance leaders’ expectations and priorities for 2026, examining financial strategy, workforce planning, cybersecurity and risk oversight, and the expanding influence of artificial intelligence and digital innovation within finance operations.
Highlights From the 2026 Report
Technology and AI Move to the Forefront – Digital modernization continues to accelerate, with AI and technology adoption becoming essential tools for improving productivity and organizational resilience. Measured Optimism Amid Economic Uncertainty – While finance executives remain positive about the U.S. economy and their sectors, they are approaching growth, mergers, and acquisitions with greater selectivity and discipline. Cyber Risk Remains a Strategic Focus – Companies are strengthening security frameworks and leveraging automation and AI to mitigate increasingly complex cyber threats. Efficiency-Focused Spending – Investment decisions remain cautious, with an emphasis on digital initiatives that generate clear, high returns. Produced in collaboration with Forvis Mazars, the report draws on feedback from over 200 senior finance professionals—including CFOs, chief accounting officers, and controllers—representing a wide range of industries, geographies, and organizational sizes.
The study outlines finance leaders’ expectations and priorities for 2026, examining financial strategy, workforce planning, cybersecurity and risk oversight, and the expanding influence of artificial intelligence and digital innovation within finance operations.
Highlights From the 2026 Report
Additional Findings
Financial Strategy and Planning
Nearly half (48%) of respondents list revenue growth and market expansion as their primary financial objective for 2026, compared with 51% the prior year. Cost control and optimization rank first for 24% of finance leaders. Adoption of new financial technologies has grown in importance, cited by 14% of respondents, up from 10% in 2025. Liquidity and cash flow management continue to decline as top concerns, mentioned by just 9% of participants, down from 14% last year. Financial Strategy and Planning
Technology, AI, and Digital Enablement
AI and machine learning lead technology investment plans, identified by 64% of respondents as a top priority, a significant increase from 43% in 2025. Only 15% say their organizations are well positioned to support advanced analytics and AI initiatives. More than half (51%) report being unprepared or only partially prepared, underscoring a gap between strategic intent and operational readiness. Talent and Workforce Planning
About one-third (32%) of organizations expect to add staff in 2026. Demand for data, technology, and AI expertise now exceeds the need for traditional FP&A skills within finance teams. Planned compensation increases generally track inflation, reflecting a stable labor market rather than aggressive hiring competition. Cybersecurity and Risk Oversight
Intense concern around cybersecurity has eased, with 19% describing themselves as “very concerned,” down from 28% in 2025. Nevertheless, 61% still express some level of concern, confirming cybersecurity as an ongoing financial and operational risk. Beyond presenting future outlooks, the report illustrates a shift among finance leaders from inflation-driven caution to execution. Organizations are prioritizing practical, value-focused deployments of technology and AI while reinforcing governance, risk management, and talent development to support long-term performance.
“Finance leaders are entering 2026 with a clear emphasis on execution—translating strategy into results,” said Andrej Suskavcevic, CAE, President and CEO of FEI and FERF. “The data points to a finance function that is more confident, disciplined, and digitally enabled.”
“Technology has become a primary driver of value creation in finance,” added Jessica Coniglio, Consulting Assistant Managing Partner and Business Transformation Leader at Forvis Mazars. “Leaders are being far more selective in their investments, focusing on AI-driven digital initiatives that modernize the finance stack, improve planning, and strengthen operational resilience.”
Methodology
The Financial Executives Priorities 2026 Report is based on confidential survey responses from 212 FEI executive members spanning public, private, nonprofit, and government organizations. Data was collected between September 16 and October 24, 2025, and supplemented with anonymized, in-depth interviews with senior finance executives.
Click here to download the complete Financial Executives Priorities 2026 Report.
“Finance leaders are entering 2026 with a clear emphasis on execution—translating strategy into results,” said Andrej Suskavcevic, CAE, President and CEO of FEI and FERF. “The data points to a finance function that is more confident, disciplined, and digitally enabled.”
“Technology has become a primary driver of value creation in finance,” added Jessica Coniglio, Consulting Assistant Managing Partner and Business Transformation Leader at Forvis Mazars. “Leaders are being far more selective in their investments, focusing on AI-driven digital initiatives that modernize the finance stack, improve planning, and strengthen operational resilience.”
Methodology
The Financial Executives Priorities 2026 Report is based on confidential survey responses from 212 FEI executive members spanning public, private, nonprofit, and government organizations. Data was collected between September 16 and October 24, 2025, and supplemented with anonymized, in-depth interviews with senior finance executives.
Click here to download the complete Financial Executives Priorities 2026 Report.