CFOs and other leaders share AI predictions for 2026

You couldn’t pass many days in 2025 without hearing about AI. So how will the tech affect CFOs in 2026? Glad you asked, because we were curious too, so we spoke with CFOs, CIOs, CAOs, and other leaders for their predictions. Three big takeaways: Expect AI to become even more embedded in workflows, be prepared to work more closely with CIOs, and get ready to shore up AI governance. Check out their thoughts below:

These quotes have been edited for length and clarity.

AI for strategy becomes mainstream:

“In 2026, CFOs are going to feel the impact of AI in a much more direct and measurable way. The biggest shift will be in how our teams spend their time: AI will surface insights faster, freeing up time to focus on strategic work…But the biggest impact for CFOs is that in 2026, they will be more accustomed to using AI for strategic impact, such as more accurately forecasting revenue outcomes. The companies treating AI as core to how they run the business are already pulling ahead.”

—Tim Riitters, CFO at Gong

AI’s ROI might not yet be apparent:

“One thing CFOs should keep top of mind heading into next year is managing expectations around AI ROI. Many companies have invested heavily in AI infrastructure, but we’re still in the foundational phase, building the enablement layer, establishing governance, and defining the right metrics to measure impact. There’s healthy pressure to show cost savings, but it’s still early innings. CFOs should resist the urge to cut AI investment simply because ROI isn’t yet fully provable; pulling back too soon could undermine long-term value creation.”

—Larry Roseman, CFO at Thumbtack

CFOs will need to take the reins of AI governance:

“With a regulatory landscape tightening and threats escalating, from sophisticated data injection attacks to runaway agents operating beyond their intended scope, 2026 will mark a turning point. CFOs must take an active role in AI governance. Although most view it as a technology ‘system,’ the necessary controls extend far beyond IT and cannot be managed by the CIO alone. They must take an active role in evaluating AI risk frameworks, approving guardrails, and ensuring governance processes are embedded into financial strategy.”

—Russ Blattner, CEO and cofounder of Superwise

Boards will demand more AI governance:

“In 2026, enterprises will shift from exploratory AI usage to enterprise-wide adoption, and governance will no longer sit only with security or IT. Boards will begin demanding evidence of formal AI governance models, internal oversight councils, and certifications such as ISO 42001. Companies will be expected to explain how they evaluate AI risk, validate models, secure data sources, and measure the downstream impact of AI decisions.”

—Jill Knesek, CISO at BlackLine

Purpose-built AI will take center stage:

“The next phase of AI in 2026 will be defined by the ‘Reckoning of ROI,’ marked by a pivot from general-purpose tools to role-specific AI.

CIOs and executives will recognize that simply throwing money at generic large language models (LLMs) isn’t delivering the promised business impact. This will create a sharp divide where the temptation to chase every trend gives way to a practical approach grounded in defined outcomes. The competitive advantage will go to the company that deploys the most rigorous and targeted, fit-for-purpose AI built directly into core business processes.”

—Junko Swain, chief accounting officer at Workiva

CFOs will need to work more closely with CIOs:

“In 2026, AI will either become the CFOs’ greatest advantage or their biggest liability, and the difference will come down to how well they collaborate with their CIO. AI is moving so quickly that finance teams can easily overspend or chase capabilities that sound impressive but don’t deliver measurable value. Without strong partnership, the risk of recreating the same SaaS sprawl we saw a decade ago becomes very real, with redundant tools, unclear ROI, and hidden compliance exposure.”

—Sumit Johar, CIO at BlackLine