Analysis powered by TOP DAF x EMAsphere
2026 study: tomorrow's CFO
This study sheds light on a function in full acceleration.
The CFO of 2026 is no longer just the guarantor of the past, but the pilot of the future.
CFO 2026:
From number cruncher to strategic business partner
The survey of a large panel of finance departments (CFOs, controllers and accounting managers) reveals a landscape in the throes of change. The CFO 2026 is becoming a strategic player, at the crossroads of data, AI, risk management and overall corporate steering.
The results show a finance function: more exposed, more strategic, more technological, but still held back by the quality and fragmentation of data. The priority is no longer digitization, but reliability, anticipation, automation and orchestration.
Download the study results free of charge.
6 key lessons for finance departments in 2026
A finance function still in transformation
Despite 10 years of digitalization, the majority of organizations remain in a hybrid model:
- 55%: digitalization in progress (still too many manuals)
- 32%: digitalization in transition
- 13% only: advanced automation
Data reliability remains a challenge:
- 52 %: (...)
AI takes hold, but its business potential remains under-exploited
Adoption is massive:
- 52% use AI several times a week
- 15% daily
Main tools :
- 97% ChatGPT,
- (...)
The CFO becomes a strategic co-pilot
The role is changing:
- 58% are actively involved in strategic decision-making
- 52% want to strengthen the CEO's role as co-pilot
- 45% want (...)
Major projects 2026
The priorities expressed are clear:
- Automation of financial processes: 55
- Applied AI & Data Science: 39
- Reliability (...)
Cash flow: the top priority
- 77%: insufficient visibility & forecasts
- 45%: operational difficulties with WCR and collections
ESG & regulation: an assumed delay
- 45%: no ESG reporting
- 29%: manual reporting
- 20%: preparation in progress

