As finance leaders approach 2026, a Gartner survey of more than 200 CFOs reveals a landscape shaped by competing priorities. Cost optimization dominates the agenda, yet a subset of CFOs are prioritizing growth investments. At the same time, confidence in technology and talent-driven initiatives is declining, while resource constraints intensify.
Use these findings to test your agenda, prepare for board discussions and lead with confidence in 2026.
More than half of CFOs (56%) see enterprisewide cost optimization among their top 5 priorities, with 14% ranking it as their No. 1 concern. This focus underscores financial conservatism, cash flow maximization and risk mitigation. Still, our data reveals a split: More CFOs ranked capital allocation for growth as their top priority over anything else. This shift marks a return to strategic investment, with growth-focused CFOs pursuing first-mover advantages in a volatile market.
Gartner guides CFOs to strike a careful balance between cost reduction and competitive differentiation. While cost-cutting can demonstrate financial discipline, it often raises investor concerns if perceived as destabilizing or unsustainable. To maintain strategic momentum, CFOs should cultivate a cost-conscious culture rooted in transparency, accountability and financial acumen. Leading CFOs achieve strategic cost balance by prioritizing investment in differentiators and trimming spend in areas that competitors can easily emulate.
