Productivity gains on the menu as CFOs target bullish tech spending in 2026
Heightened investment in AI is expected as finance leaders eye business performance and productivity boosts
Chief financial officers (CFOs) are targeting increased investment in areas such as AI in the year ahead as enterprises look to supercharge workforce productivity.
Findings from Deloitte’s Q4 CFO Survey show more than half (59%) of firms have changed their tune on the potential performance improvements unlocked by the technology, marking a sharp increase on the same period in 2024.
As a result, an overwhelming majority (96%) of finance leaders told the consultancy they expect to see a rise in technology spending over the next five years.
Running parallel to this investment surge is an anticipated boost to productivity and business performance, with AI playing a key role in fueling this growth.
Richard Houston, senior partner and chief executive at Deloitte UK, said the optimistic outlook among CFOs comes at a critical period for enterprise AI adoption rates.
“CFOs are significantly more positive about improving performance through deploying AI and remain upbeat about technology investment over the medium term,” he said.
“We know technology was a big driver of US GDP in 2025 and we see real potential in the year ahead for AI to boost UK business performance and fuel growth.”
AI adoption continued at pace throughout 2025 as enterprises flocked to agentic AI. Key business functions such as IT, software development, HR, and customer support have become notable focus areas for enterprises looking to drive AI-related productivity gains.
Analysis from Gartner in November, for example, found the technology will “touch all IT work” by 2030 as enterprises look to ramp up automation across IT teams.
Return on investment (ROI), a recurring pain point for IT leaders during the early days of the generative AI “boom”, has also improved. Research from SAP in October, for example, found enterprise spending on AI projects is expected to continue growing in the year ahead.
Enterprise skills focus needs sharpened
While a sense of optimism prevails among CFOs and other C-suite executives, Houston warned that many enterprises need to sharpen their focus on skills development and upskilling to capitalize on the technology.
“To realize the full value from AI, we must combine human skills with technology and upskill people, so nobody is left behind,” he said.
Upskilling emerged as one of the main talking points across 2025 with regard to AI, largely due to warnings that the technology could render some roles – and by default, workers – obsolete.
As ITPro reported in November, research from Gartner warned workers across an array of industries could be left behind as businesses ramp up AI integration, prompting calls for greater investment in employee training.
The consultancy said that from 2028 onwards, around 32 million roles a year will be “reconfigured, redesigned, or fused” as a result of AI, meaning worker skillsets will need to evolve to keep up with the pace of change.
CFOs leading the AI charge
The Deloitte survey marks the latest in a string of studies highlighting the crucial role CFOs now play in AI investment and adoption rates.
While integration and roll-outs remain a domain reserved for CIOs and CTOs, finance leaders are now frequently calling the shots on spending at their respective organizations.
This is a new trend, however, with CFOs having traditionally cautioned restraint on lavish spending plans. Research from Salesforce in August last year revealed CFOs had “fundamentally shifted their approach” to the technology over the course of 2025.
Nearly three-quarters (70%) told the CRM giant they had a “conservative” AI strategy in 2020. Five years later, the arrival of generative and agentic AI solutions means only 4% still hold that same position.
A key factor behind this change in outlook, Salesforce noted, is that CFOs have come to view AI as a lucrative revenue and productivity driver, prompting one-third to adopt an "aggressive approach” to AI adoption and investment.
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