According to Deloitte’s “2026 CFO Guide to Tech Trends and AI,” artificial intelligence has moved beyond experimentation and is now delivering direct business value within finance. As a result, the role of chief financial officers (CFOs) is shifting: beyond traditional finance responsibilities, CFOs are increasingly acting as strategic decision-makers shaping their companies’ future.
Where organizations stand and the scale
Deloitte’s research finds that most organizations have moved past pilot projects, with nearly two-thirds actively using AI solutions. In practice, this means the finance function is no longer only responsible for processing and controls but is taking a leading role in technology decisions that support business growth.
Three main directions for the finance function
- More efficient operations: automation and AI enable faster, more accurate and cost-effective financial processes.
- Business operations support: predictive models and improved resource allocation help plan and drive growth.
- Market value creation: greater transparency and more reliable financial forecasts strengthen investor confidence.
Autonomous agents, costs and infrastructure
Gartner projects that by 2028 autonomous AI agents could influence up to 15 percent of daily business decisions. Their adoption is still constrained by legacy systems and data management challenges. A pressing issue is AI operating costs — especially inference, the running of trained models in production — which can put significant pressure on corporate budgets and make infrastructure optimization a CFO priority.
As Dr. Rédei Attila, senior manager on the Deloitte Hungary financial advisory team, put it: “AI infrastructure is no longer just an IT issue; it is a financial and strategic decision that directly affects company performance.”
New CFO responsibilities
CFOs are increasingly responsible for planning and tracking the return on investment (ROI) of AI initiatives, modelling new cost structures, and assessing how operating models will change. This includes weighing hybrid and on-premises deployments to balance operating costs and performance with corporate strategy.
Lukács Eszter, director of Deloitte Hungary’s financial advisory business, emphasized: “The finance function must actively participate in planning AI-based developments, with particular attention to costs and returns. This is a strategic issue that determines the company’s long-term competitiveness.”
Collaboration with CIOs and strategic focus
Deloitte argues that competitive organizations will be those where CFOs do not just follow AI transformation but lead it. Close cooperation between financial and IT leaders — for example, CFOs and CIOs — is essential because technology decisions have direct financial consequences.
Why this matters (summary)
The spread of AI elevates the finance function into a strategic resource: CFOs must maintain financial stability while steering innovation and technology investments. Companies that empower their finance leaders to govern AI-driven transformation and to manage associated cost and infrastructure decisions are better positioned to compete.
