Bain & Company’s latest research shows that finance leaders are increasingly committing serious capital to artificial intelligence, with spending accelerating and benefits already emerging within finance teams.

In a global survey of more than 100 CFOs, 83% said they intend to raise company-wide AI investment by over 15% in the next two years, with a notable portion directed toward finance. Within that group, 42% expect their AI budgets to grow by at least 30% over the same period.

This upward trend is already evident in the short term. More than half of respondents are increasing AI spending by over 15% this year, while nearly 21% anticipate increases exceeding 30%. Over the coming year, most AI investment within finance will focus on financial planning, analysis, and reporting activities.

The survey sample includes a strong representation of large enterprises—half of the CFOs come from companies generating $5 billion or more in revenue, including 26 organizations with annual revenues above $10 billion.

According to Michael Heric, a partner at Bain & Company, finance leaders are at a critical inflection point. AI has moved beyond experimental use cases and is becoming central to finance operations. Meaningful investment in AI is now essential for improving productivity, managing risk, and influencing overall business performance.

The research also points to a clear relationship between the scale of AI adoption and the returns achieved. Among CFOs who have implemented AI broadly—whether through machine learning, generative AI, or autonomous agents—over 40% report high satisfaction with results. This compares to just 25% satisfaction among those still in pilot stages. Satisfaction levels rise above 60% for organizations with the most advanced AI capabilities, though overall satisfaction across all respondents stands at 31%.

While reducing costs and improving efficiency remain primary drivers for AI investment, CFOs identify speed as the most significant benefit. In a climate marked by economic uncertainty and supply chain challenges, AI enables finance teams to quickly detect risks, update forecasts, and redirect capital—offering a meaningful competitive edge.

Despite growing investment, most companies have yet to fully scale AI. Bain estimates that only 15% to 25% of CFOs have successfully expanded AI across their finance functions.

To turn AI investments into sustained performance gains, Bain outlines four key priorities for CFOs:

Media contacts
Mike Simon (New York) — Email: Michael.simon@bain.com
Gary Duncan (London) — Email: gary.duncan@bain.com
Ann Lee (Singapore) — Email: ann.lee@bain.com  

AI expertise has become a defining requirement within the CFO’s office, reaching a tipping point in hiring expectations. Nearly 31% of finance job listings now specifically mention AI or machine learning skills—up from 25% a year earlier—according to new research by Datarails. Demand has grown especially quickly for accountants, where references to AI have jumped 67% year-over-year, signaling that even traditionally operational roles are being reshaped. At the same time, employers are increasingly prioritizing softer capabilities such as storytelling and cross-functional collaboration, alongside rising CFO compensation.

These insights come from Datarails’ CFO’s Office 2.0: 2026 report, which reviewed more than 5,000 U.S. job postings across four key finance roles—CFO, FP&A, Controller, and Accountant—between January 2025 and January 2026. The findings point to a finance function undergoing a major transformation: rapid AI adoption, higher strategic expectations across roles, declining remote work opportunities, and widening pay gaps between senior leadership and operational positions.
Key takeaways include:

Didi Gurfinkel, CEO and Co-founder of Datarails, noted that AI is transforming rather than replacing finance functions. Success will depend on blending technical proficiency with strategic insight and strong communication skills, particularly the ability to present data-driven stories. Despite technological advances, tools like Excel remain deeply embedded in finance workflows.

Additional trends highlighted in the report include:

The study drew on data from ten major U.S. job platforms, including Indeed, Glassdoor, Monster, and ZipRecruiter, collected in January 2025 and January 2026. After filtering and deduplication, each dataset included roughly 230–260 postings per role, contributing to a total analysis of more than 5,000 listings.

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

Additional Findings
Financial Strategy and Planning

Technology, AI, and Digital Enablement

Talent and Workforce Planning

Cybersecurity and Risk Oversight

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.