Finance Trends 2027

As AI expands across the enterprise, finance leaders are taking on a broader integrator role—connecting strategy, investment, risk and performance. To activate this mandate, many are strengthening data and technology foundations, redesigning finance work, and building more AI-ready talent models.

Learn more about how CFOs are managing multiple roles within the organisation.

As agentic AI becomes part of finance workflows, the focus is shifting from adoption to responsible scale. Most surveyed leaders are comfortable with agentic workflows in some capacity, but meaningful human oversight remains essential—putting trusted data, change management, AI-ready talent, and safe experimentation at the centre of value creation.

Learn more about how CFOs are managing risk and creating trust.

As AI costs and complexity rise, finance leaders may need more sophisticated ways to forecast, allocate and govern spending. Leaders expecting higher AI costs tend to be further along in AI maturity, making clear experimentation guardrails, vendor cost modelling, and potential revenue scenarios critical to building a fuller view of value.

Learn more about how CFOs are strategically choosing AI solutions to scale.

Technology sovereignty is emerging as a strategic differentiator for trust, resilience and long-term value. Most surveyed leaders expect it to reshape technology-related capital allocation through 2027, influencing platform investment choices, where physical assets are located, and potential structural moves such as partnerships, M&A, or legal entity changes.

Learn more about how finance leaders are making smart and strategic decisions around sovereignty.

As technology budgets rise, surveyed leaders have not converged on a single model for approving major AI and technology investments. Alongside internal capex and external funding, many are exploring alternative funding pathways, including managed services arrangements with shared efficiency targets and co-investment vehicles with outside partners.

Learn more about how finance leaders are making strategic investment decisions.