The Financial Education & Research Foundation (FERF), the independent nonprofit research affiliate of Financial Executives International (FEI), has unveiled its 2026 Financial Executives Priorities Report. The findings illustrate how finance leaders are adapting to economic uncertainties by implementing disciplined growth strategies and embracing technology-driven transformations.
Released in collaboration with Forvis Mazars, the report compiles insights from over 200 senior finance executives, including CFOs, CAOs, and controllers, spanning various industries and company sizes. The research focuses on executive priorities for 2026, highlighting strategies for financial management, workforce and talent trends, and the crucial roles of cybersecurity and artificial intelligence (AI) within the finance sector.
Among the key findings, the report reveals that technology and AI are increasingly central to finance leaders’ strategies. A significant 64% of respondents identify AI and machine learning as top technology investment priorities for 2026, marking an increase from 43% in 2025. However, there exists a notable preparedness gap, with only 15% of organizations reporting they are well-prepared to support advanced analytics and AI initiatives. Conversely, 51% of respondents feel not prepared or only somewhat prepared to meet these goals.
In terms of economic outlook, finance leaders display cautious optimism. While they express confidence in the U.S. economic performance and industry outlook, they are applying selectivity in expansion and mergers and acquisitions decisions. Nearly half of the finance leaders, 48%, cite revenue growth and market expansion as their top financial priority, a slight decrease from 51% in the previous year.
Cost management remains a focus, with 24% of executives identifying it as a leading priority. Interestingly, only 9% of leaders cite liquidity and cash flow management as a top concern, down from 14% in 2025. These figures indicate a shift in priorities as organizations pivot towards growth rather than solely focusing on cost-cutting measures.
Workforce strategies reflect a similar trend, as 32% of organizations plan to increase headcount in 2026. Notably, skills in data, technology, and AI are now more sought after than traditional financial planning and analysis capabilities. Organizations are also aligning wage increases with inflation, signaling stability rather than a competitive labor market.
Cybersecurity remains a pressing concern for finance leaders. Although the percentage of executives reporting they are “very concerned” about cybersecurity threats has decreased from 28% in 2025 to 19% this year, a significant 61% still express concerns about the impacts of cybersecurity on their operations. This ongoing concern emphasizes the importance of investing in advanced controls and AI-driven automation to bolster resilience against evolving threats.
“Finance leaders enter 2026 focused on execution—turning priorities into measurable progress,” said Andrej Suskavcevic, CAE, President and CEO of Financial Executives International and Financial Education & Research Foundation. This sentiment is echoed by Jessica Coniglio, Consulting Assistant Managing Partner and Business Transformation Leader at Forvis Mazars, who remarked, “Technology enablement is now central to how finance organizations drive value.” She noted that leaders are applying greater rigor in their investment decisions, prioritizing digital initiatives that leverage AI and enhance continuous planning and performance.
The report signals a shift in the finance function toward practical applications of technology and AI, as executives seek to strengthen governance and talent capabilities to support sustainable performance in the upcoming year. As the landscape continues to evolve, finance leaders are poised to harness technology and maintain a disciplined approach to growth amidst economic uncertainties.
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