CFOs embrace adaptability to power growth and ROI on transformation

Forvis Mazars Group, the international audit, tax and advisory services partnership, reveals new data and a new perspective from its C-suite barometer 2026, confirming a decisive shift in how global CFOs are steering their organisations through current economic and geopolitical turbulence.

Nearly half of CFOs (43%) consider economic uncertainty the factor most likely to hold back business growth, followed by increased competition (29%) and supply chain/procurement challenges (26%).

As a result, AI‑driven transformation, alternative funding models, tariff‑forced restructuring and supply chain revisions dominate the agenda for the year ahead, painting a picture of rapid, and vast, adaptability across all aspects of organisations and their corporate strategies worldwide. With 91% of CFOs having a positive growth outlook for the year ahead and negative sentiment at just 3%, confidence at the start of 2026 was high. Four in five report an expected increase in annual revenue this year, and 68% are boosting investment (up eight points). These trends explain the 15‑point rise in confidence driven by CFOs’ ability to adapt quickly and at scale despite global uncertainty.

The big shifts from CFOs show:

• Transforming company IT/technology remains the number one strategic priority, confirmed by 39% of CFOs.
• Over a quarter of CFOs (27%) say they’re adapting their business model and strategy in response to increasing competition and tariffs as their top priority, after tech transformation.
  • 37% are raising prices; 37% are building cost efficiencies; 38% are considering new markets.
• Over a quarter of CFOs (26%) are considering alternative funding models, including private equity, making it the third top strategic priority overall.
• International expansion remains in the top five strategic priorities of CFOs worldwide – more than four in five have added new countries to their expansion plans or changed them to target new locations.  
• 80% of CFOs confirm their organisation has restructured teams to enable AI adoption.
• Cited as being one of the biggest inhibitors to growth, nearly a quarter of CFOs are now reviewing supply chains and procurement processes and nearly a quarter are restructuring and reviewing ways to reduce costs.

Partner & Chief Transformation Officer Florence Sardas commented: “For CFOs, the real challenge isn’t volatility itself, but ensuring their organisations can read shifts early, respond decisively across all business areas and redeploy capital with confidence. The difference we’re seeing now is the sheer scale of uncertainty and adaptability – if uncertainty has become the norm, adaptability has now become the strategic asset in transformation and growth strategies. Built through sharper judgement with the aid of technology, stronger talent by upskilling your people, and more disciplined decision‑making with effective processes, the leaders who treat adaptability as a core capability, not a contingency plan, will define the next era of performance and success.”

Partner & Chief Clients & Markets Officer Mark Kennedy added: “This year’s findings confirm a clear inflection point for organisations. AI, trade volatility and rapid shifts in global markets are forcing CFOs to redesign how their companies operate – from investment priorities and workforce models to international expansion. This has accelerated since our findings were revealed at the start of the year, with further trade disruption and more geopolitical conflict creating ongoing repercussions for businesses around the world. The ability to master a wider range of risks while remaining focused on strategic performance will distinguish the most successful organisations.”

Gap between AI spending and strategy puts ROI and productivity at risk
The number of businesses that have or are planning dedicated tech transformation strategies has grown significantly in the last year (up 7 points). Within these plans, artificial intelligence has become the single most consequential external trend for businesses, cited by 39% of CFOs as having the biggest impact on businesses, ahead of economic conditions and competitive pressure. In fact, 80% confirm their organisations have restructured teams to enable AI adoption and 74% report AI has or will create new roles this year. Yet, despite this prominence and progress, only 18% of CFOs who include AI in their strategy are making human and machine integration a priority investment, suggesting future risks to ROI expectations and investments for greater productivity.

Technology transformation becomes near universal
Digital transformation has reached a new level of saturation across business leadership with 96% of CFOs confirming they have a technology transformation strategy or are currently planning one – up seven points from last year. Alongside AI (46%), CFOs say data/security infrastructure (43%) will have the biggest impact on whether transformation succeeds. This is why both are among the top digital investment priorities, followed closely by revenue growth (37%).  

CFOs confident on tariffs but still forced to restructure operating models and supply chains
Trade pressures have prompted meaningful strategic adjustments. Where C-suite leaders, on average, have focused on developing new offerings to target new markets, CFOs are adapting by raising prices (37%), building cost efficiencies (37%) and considering new markets (38%) to mitigate the consequences of tariffs and global trade.

Nearly a quarter (24%) expect revenue losses due to the tariff changes, and 23% say tariffs have forced a complete operating model change. The barometer’s CFO perspective confirms this further as findings show 56% are consolidating services and 42% are planning further consolidation or offshoring in the coming year.

Funding sources reconsidered and capital flow priorities reinforce the need for adaptability
Distinctively striking, this is the first time we see private equity or alternative funding models appear in the top five strategic priorities of CFOs or C-suite leaders on average. There’s a sense of hedging bets potentially between guaranteeing growth opportunities in the short term and achieving sustained and secure long-term growth. However, investment intentions have strengthened, particularly in human capital and growth activities where the success of adaptability depends on the buy-in and trust of businesses’ critical components. Acquiring new customers and upskilling talent are the top two areas of increased financial investment (74% respectively).

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About the C-suite barometer 2026 – CFO insights  

Read our full C-suite outlook 2026 which gathers the views of 3,000+ executives from all over the world (including 300+ CFOs), giving us valuable insight into key topics on their agenda, the trends and transformations they expect to impact their company, the challenges and opportunities they are facing and their outlook for the year ahead. 

Press contacts  

Heather McMaster, Group Head of PR and Content                    
Heather.McMaster@mazars.co.uk  / +44 (0) 20 7063 4165 

Rosa Mejia Banks, Group PR and Content Officer  
Rosa.Mejia-Banks@mazars.co.uk / +44 (0) 20 7063 4934