The finance function has reached an inflection point. While CFOs are pushing aggressively to scale and digitize finance, many are finding that talent shortages and skill deficits — not technology — are now the biggest barriers to progress.
Gartner conducted a survey of 100 CFOs through February 2026 to identify their top finance leadership priorities for the coming six months. The most common top priority chosen by around one in five respondents was to optimize enterprise costs, followed by building digital and AI skills in finance. CFO urgency around "improving capital allocation" and "driving enterprise AI ROI" is also highly interrelated with the focus on enterprise cost optimization.
Most urgent CFO priorities for 2Q26 and 3Q26
The most common two priorities to appear in the top five were enhancing finance process efficiency and advancing the finance technology and transformation roadmap. These are closely linked as both underscore the CFO's focus on digitizing and scaling finance operations. Notably, the third most common priority in the top five (and second-ranked top priority), developing digital and AI skills within finance, marks a new addition to the top of the CFO agenda.
Historically, finance talent concerns have been considered important but not urgent. The increased prominence of these talent-related priorities signals a shift in CFO perspectives: Respondents ranked "acquiring and developing skilled digital and AI talent for finance" as their most critical challenge in the coming quarters because progress on AI in finance is being held up by a lack of technology skills on the team and a culture that does not support innovation within the function.
These digital competencies will be a key differentiator, determining which finance organizations successfully harness the value of emerging technologies and which remain mired in perpetual pilot programs.
Digitization and expansion: The top priorities
This focus is driven by the need to enhance operational efficiency through automation and advanced analytics; support enterprise growth with scalable finance processes; and improve decision-making with real-time data and insights.
Most CFOs are confident in their teams' traditional finance competencies, such as process efficiency and capital allocation. However, when it comes to the most-cited tech and AI-themed priorities, CFO confidence wanes. This is partly because a lack of available digital talent within the function is a barrier but also reflects a personal knowledge gap on the part of the CFOs. As such, building and acquiring digital skills in finance at all levels is not a separate challenge from scaling finance for the future or improving data quality.
These challenges are consistent across industries and geographies, reflecting a global need for upskilling and reskilling in finance.
Opportunities: Addressing the challenges
To move forward, finance teams must address
- Redesigning career paths. To address evolving needs, accounting teams are creating new roles that focus on digital and AI capabilities. They are also providing clear advancement opportunities within technology-driven finance functions and encouraging cross-functional collaboration to help broaden skill sets across the team.
- Modernizing talent strategies. Accounting leaders are investing in continuous learning and development programs to keep finance teams up to date. They are partnering with educational institutions and technology providers to offer cutting-edge training, while fostering a culture of innovation and adaptability within their organizations.
- Reinforcing AI governance. To maximize the value of AI investments, accounting leaders are establishing robust frameworks for evaluating and managing AI governance initiatives. They are developing clear metrics to measure return on investment and performance and are committed to ensuring ethical and responsible use of AI throughout the finance function.
By prioritizing these strategies, finance and accounting leaders can build teams that are not only technically proficient but also capable of driving strategic value for their organizations.
Digital leadership and maximizing ROI from digital initiatives
Stronger digital leadership within the accounting role requires personal mastery of the underlying technology and business dynamics of AI. This means embracing a mindset of continuous improvement and innovation, leading by example in adopting new technologies and practices, and building trust and credibility with stakeholders by demonstrating expertise in digital finance.
At the same time, digital leadership is about more than technical skills. It's about vision, influence and guiding teams through change. Finance and accounting leaders who invest in their own development and that of their teams will be better positioned to navigate the complexities of digital transformation.
Ensuring that tech investments deliver tangible value is a central concern. Aligning digital initiatives with business strategy and objectives, as well as involving finance teams in the design and implementation of new tools is imperative to gaining ROI. Consistently monitoring and measuring outcomes to ensure continuous improvement ensures that digital investment enables finance leaders to maximize ROI and drive greater value across the enterprise.
Looking ahead
The journey to digitize and scale the finance function is ongoing. As leaders address skill gaps and strengthen governance, they will unlock new opportunities for innovation and growth. By focusing on talent development, governance and digital leadership, finance leaders can build resilient, agile teams that drive enterprise success in an increasingly complex world.
For accountants and finance professionals, the message is clear: the future belongs to those who invest in their skills, embrace change and lead with vision. The journey may be challenging, but the rewards are substantial — for individuals, teams and organizations alike.
