As finance leaders head into 2026, Gartner’s latest survey of more than 200 CFOs reveals a landscape defined by competing priorities. Cost optimization dominates the agenda, yet a subset of CFOs is shifting toward growth investments. At the same time, confidence in technology and talent-driven initiatives is declining, and resource constraints intensify.
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Gartner recommends CFOs prioritize five key actions to balance cost pressures with growth and AI ambitions
1
Improve cost discipline while accelerating growth investments.
2
Deliver enterprise cost savings with AI.
3
Prioritize ruthlessly to navigate constraints and expand margins.
4
Identify and scale high-value AI use cases in finance.
5
Accelerate finance transformation with a limited tech budget.
Use these insights to pressure-test your agenda, prepare for board discussions and lead with confidence in 2026.
