2026: A Defining Moment for CFOs
As the global business environment becomes increasingly complex, 2026 is emerging as a make-or-break year for chief financial officers (CFOs). With mounting pressure to deliver on artificial intelligence (AI) investments, navigate supply-chain vulnerabilities, and align strategic priorities across stakeholders, CFOs must shift from discussion to decisive action. The call for execution is louder than ever before.
Nick Araco, CEO of the CFO Alliance, recently emphasized this urgency in an interview following the release of his organization’s latest report, Project Greenlight. According to the report, 2026 is expected to be “the most pivotal year the finance function has faced in a decade.” The takeaway? The time for debate has passed—now is the time for informed execution.
Why Execution Matters More Than Ever
“2026 has to be a year where we replace debate with data and execution,” said Araco. He referred to this new mindset as “informed execution,” where strategic planning must be underpinned by data-driven action. CFOs are operating at the intersection of technological acceleration and economic volatility. Many organizations hit pause in 2025, reassessing strategies amid uncertainty. Now, those same businesses must act swiftly and decisively.
Identifying Execution Risks
To prepare for this turning point, the CFO Alliance assembled a diverse group of finance professionals to identify the most critical execution risks. After extensive deliberation, four key threats emerged:
- Geopolitical and regulatory disruptions
- Technology and AI adoption
- Talent and team capabilities
- Stakeholder alignment and governance
These areas represent the most frequent roadblocks to organizational momentum, according to the report. Each risk demands not just awareness, but a clear roadmap for resolution.
AI Investment: From Buzz to Business Value
One of the most pressing topics is AI adoption. While 2025 was dominated by exploratory discussions and cautious optimism, 2026 marks a shift toward tangible performance metrics. “These discussions need to be about enterprise value and performance,” Araco said. CFOs must now evaluate AI through a practical lens: How does this technology impact our business, and how can we measure its value?
The CFO Alliance recommends a structured questioning framework to assess AI initiatives:
- What specific problem or opportunity are we addressing?
- Why is it critical to act now?
- What barriers are hindering progress?
- If we overcome one key obstacle, what measurable change will result?
By consistently applying these questions, finance leaders can ensure that every AI investment is linked to measurable outcomes and organizational value.
The Evolving Role of CFOs
In recent months, Araco has engaged with thousands of CFOs, gathering insights into their top concerns. Three primary themes emerged:
- Leadership Identity: How can I evolve to become the kind of leader my organization needs in 2026?
- Finance Function Excellence: How do we build a high-performing finance operation—including accounting, treasury, FP&A, capital markets, and strategic planning?
- AI and Industry Disruption: Am I fully prepared for the technological shifts that could redefine our industry?
Building a modern finance function has never been more complex. Araco highlighted the importance of elevating traditionally overlooked roles, especially accounting. “No one can do their job in finance without a strong accounting function,” he stated. To that end, the CFO Alliance is advocating for a transformation in how accounting is perceived and practiced—infusing it with AI tools and critical thinking skills to enhance value creation.
Rewriting the Future of Work
As 2026 unfolds, CFOs are not just number crunchers—they are strategic architects. The convergence of AI, economic uncertainty, and evolving stakeholder expectations is reshaping the finance landscape. Execution is now the currency of success. Whether it’s allocating capital for AI projects, strengthening supply chains, or realigning governance structures, CFOs must lead with clarity and conviction.
The CFO Alliance encourages finance leaders to embrace this moment with urgency and purpose. “We’re done complaining about it; we’re going to do something about it,” Araco concluded. It’s time to make execution the hallmark of financial leadership.
This article is inspired by content from Original Source. It has been rephrased for originality. Images are credited to the original source.