Right before our eyes, the expanding role of artificial intelligence is poised to redefine the CFO position.
Asked to rank their top strategic priorities for 2026, a group of 600 finance chiefs from eight major countries cited building stronger supplier relationships as their No. 1 focus. But the next three selections were all about AI.
In second place was increasing AI investments, with respondents identifying such spending as key to improving both profitability and growth.
Following that was strengthening cybersecurity and risk management — the area most threatened by AI’s rapid expansion, according to Coupa, which commissioned Wakefield Research to perform the research. And the next-highest priority was training and upskilling employees in AI.
Further, when asked to identify the greatest external threats facing their company, the leading response was cybersecurity and AI-driven attacks.
“AI has moved from a speculative bet to a non-negotiable business strategy,” said Michael Agresta, CFO of Coupa, which sells digital tools for autonomous management of spend and supply chains. “Consequently, the CFO’s role has evolved into that of an enterprise transformation agent.”
Coupa’s survey report noted that with CFOs increasing AI investment to drive profitability and growth — plus the priority placed on boosting employees’ AI skills — workforce reductions fell to the bottom of the “strategy stack” for this year.
Just 24% of CFOs said they’re planning to reduce headcount as a profitability-boosting measure. Instead, almost half (47%) of those polled said they intend to hire this year, up from 38% in Coupa’s similar survey a year ago.
“AI can provide a strategic foundation when combined with trusted data,” Agresta said, “but it also must be combined and aligned with future plans for workforce design and change management to achieve the desired operational and financial gains.”
Companies’ attention to AI also shows up in the compliance arena, with about a third of CFOs saying they’re unsure of their ability to maintain compliance on AI governance (34%). A similar share (38%) said they plan to prioritize AI governance this year.
Compliance continues to evolve well beyond traditional financial regulation, the report said, with ESG nearing the top of the list given the evolving new concerns around AI governance.
“As AI becomes embedded in financial workflows, from operational workflows to analytics and supplier risk management, the regulatory and accountability frameworks governing its use are still being written,” Coupa wrote.
The survey, which included finance chiefs from the United States, United Kingdom, France, Germany, Japan and Australia, was conducted between December 2025 and January 2026.
