Controllership in the new year

Few forces are reshaping the business landscape as rapidly as artificial intelligence, particularly Generative AI (GenAI). Investment in GenAI continues to fuel equity markets, signaling strong confidence in its long-term potential. At the same time, practical constraints—such as electricity capacity and infrastructure readiness—are emerging as obstacles to rapid scaling.

The broader economic implications of GenAI are complex. Over time, productivity gains are expected. But those gains are unlikely to be evenly distributed. GenAI is already disrupting labor markets, challenging middle-income economies, and accelerating the creation of entirely new industries and companies.

For finance leaders, the takeaway is clear: AI is not just a technology trend—it’s a structural shift that will influence how work gets done, how value is created, and how performance is measured.

Against this backdrop, several key trends are shaping how finance and controllership functions operate and lead.

In an uncertain environment, speed matters. More finance leaders are prioritizing advanced scenario planning and agile governance models to better anticipate and respond to change.

In fact, 58% of surveyed finance leaders cite strengthening anticipation or response capabilities—such as enhanced scenario planning or more flexible governance structures—as a top priority. Another 43% point to investments in AI-driven insights or dedicated teams to support faster, better-informed decisions.¹

For controllership teams, this means moving beyond static forecasts and embracing more dynamic, real-time approaches to risk and performance management.

The role of finance continues to expand well beyond traditional stewardship. Today, finance leaders are increasingly expected to act as strategic partners to the business.

When asked about their influence on enterprise strategy, more than half of surveyed finance leaders report playing a leading role. Those who fully embrace advanced AI and cloud technologies will likely be better-positioned to translate data into insights that shape strategic direction.²

Controllership functions sit at the center of this shift, providing the trusted data foundation that enables confident decision-making.

AI adoption within finance is now widespread, but the path to meaningful value remains uneven. While 63% of responding finance leaders report that they have fully deployed and actively use AI within their function, only 21% say those investments are delivering clear, measurable value direction.3

Even fewer—just 14% of those seeing strong returns—have fully integrated AI agents into specific areas of finance. In other words, many teams are experimenting with AI, but fewer have reached the point where AI is truly transforming how work gets done.

The opportunity ahead lies in moving from experimentation to execution: aligning AI use cases with business outcomes, embedding agentic capabilities into workflows, and measuring impact with the same rigor applied to any other investment. 

The year ahead is expected to challenge finance and accounting leaders to balance caution with boldness. Economic uncertainty, evolving policy dynamics, and rapid technological change will call for sharper insights, faster decisions, and more adaptable operating models.

For controllership teams, this moment presents a clear opportunity: to strengthen their role as strategic enablers, leverage technology thoughtfully, and help their organizations navigate complexity with confidence.
In short, the future of finance won’t be defined by any single trend—but by how well leaders connect the dots between them.