How the hybrid finance workforce creates new value

The accounting talent shortage is now a structural feature of the finance and accounting sector. That means the window for managing workloads through hiring has closed. 

Senior talent is retiring, and junior talent is choosing careers in technology and data science. To adapt, smart organizations are building hybrid workforces that combine in-house expertise, AI and automation, and strategic outsourcing to handle rising workloads and create more strategic value. 

The talent shortage has been playing out for years, so why is this new hybrid model emerging now? A few major themes emerged from a recent 2026 Finance and Accounting Talent Market Outlook survey that explain why leaders are no longer reflexively turning to hiring to solve capacity challenges.

The talent shortage will last for years

A yearslong decline in college students getting accounting degrees has drained the new-talent pipeline. Now that's coinciding with senior talent reaching retirement age, which may be why the number of open accounting roles more than tripled from last year. Leaders surveyed in 2024 reported an average of two open accounting positions at their organization, and in 2025 the number rose to five. This year, across companies of all sizes and more than 19 industries, there's an average of 17 open accounting roles.  

Accounting-major enrollment started increasing in 2023, with enrollment rising more than 7% in fall 2025, according to the National Student Clearinghouse. That's good news, but it will take years for those students to refill what was once a steady pipeline. In the meantime, CFOs and other F&A leaders can't wait for the talent pool to refill, especially if their senior talent is leaving the workforce. That's a problem for all finance leaders, but especially for the 57% who describe themselves as key strategic influencers in their organization.

Finance leaders are embracing AI and automation

These combined pressures may be behind the recent acceleration in AI and automation adoption by finance leaders. The number of surveyed leaders using AI and automation to reduce the need to fill open roles more than doubled from 2025 (23%) to 2026 (63%). The number of finance leaders who say their organizations have implemented no AI or automation dropped to 3% this year, down from 12% in 2025. 

Using AI to reduce the pressure caused by unfilled roles isn't the only use case leaders are pursuing. Twenty-six percent are using these tools to improve operational efficiency without replacing jobs. When rote, high-volume tasks like accounts payable and accounts receivable are automated, teams have more time to work on projects that drive value creation. 

The time savings can be substantial. Fifty percent of surveyed leaders at the largest companies (5,000+ employees) reported savings of more than 20 hours per finance operations employee with AI and automation. Eighty-five percent of this group of leaders reported a 30% or more reduction in finance operating costs related to AI and automation as well. Smaller companies saw smaller but still notable time and cost savings. 

Using AI and automation for standardized tasks can also appeal to junior team members and others who want or expect to work with the latest technologies. A recent Deloitte survey found that 64% of finance leaders want to add technical capabilities to the F&A function this year. But not every task can be automated or turned over to AI. AI projects can also serve as a starting point for helping talent build technical skills.

Outsourcing provides new value in the hybrid model

Outsourcing is not a new strategy for finance leaders. Traditionally, outsourcing has been a reliable way for leaders to fill open roles and manage costs. Ninety percent of CFOs surveyed in 2024 were already outsourcing some finance and accounting tasks. Now, 93% say they outsource to fill open accounting positions. 

However, in the 2026 survey, 86% of leaders at organizations that outsource said the main impact has been faster turnaround times and greater efficiency, not simply filling open seats. That means outsourcing is no longer simply a workaround to deal with staffing shortages. It's now driving operational efficiency gains. 

Other benefits are emerging, too. Many leaders at the largest companies said a secondary benefit is the flexibility to scale finance teams up or down as business needs evolve. Seven percent of leaders surveyed, mostly at smaller companies, said outsourcing has streamlined their access to "specialized expertise that was difficult to find in-house."

Outsourcing can benefit in-house employees, too. By reducing the volume of work they're responsible for, outsourcing can cut the risk of errors and burnout. That gives internal teams more time to focus on more challenging and engaging work.

Building the hybrid finance workforce

Leaders are now using AI and automation, outsourcing and in-house teams in a layered way: 

• AI and automation handle high-volume, standardized tasks like AP, AR and cash application.
• Outsourced talent does intermediate-level tasks that are less standardized and require human judgment.
• In-house talent focuses on the highest-value, least-standardized work to support strategic planning and business goals.

 This year, 67% of surveyed leaders said their top strategic priority is "improving budgeting, forecasting accuracy and scenario planning." The hybrid workforce strategy supports this goal by freeing up internal resources and turning around tasks and the data they create faster. It also allows finance and accounting leaders to prioritize strategy and operational improvements over hiring.

For several years, hiring has been a major concern for finance and accounting leaders, even with the availability of outsourcing for some tasks. As more leaders add process and workflow automation to their workforce model, finance teams will create more value for their organizations. That change, along with the use of new technology, may have the added benefit of making finance and accounting more attractive career options for students and career changers.