SAPinsider Benchmark Report Reveals Top 10 Things CFOs Must Consider in 2026

CFOs headed into 2026 know that the finance function is no longer defined solely by stewardship and control. According to the SAPinsider Benchmark Report “The Office of the SAP CFO and the Future of Finance,” finance leaders are navigating a perfect storm of regulatory pressure, economic volatility, and accelerating technological change. Based on a global survey of 110 SAP-centric organizations, the research shows that most are actively modernizing but many remain stuck short of true transformation.

The most critical issue CFOs must address in 2026 is breaking out of the “established but not optimized” maturity plateau. Nearly six in ten organizations rate themselves as “Level 3 – Established,” meaning they have standardized processes and governance but lack the required enterprise-wide integration, automation, and predictive insight to operate at full strategic speed. Only 8% have reached an optimized state where automation and analytics support decision-making across the business.

“The findings in this report highlight a clear bifurcation,” says author Susan Galberaith, Vice President & Research Analyst at SAPinsider. “‘Optimized’ organizations are leveraging AI and automation to achieve faster cycle times [100%] and moving toward autonomous finance. Those slower to adopt are stalled by data complexity and operational inertia.”

The ambition-execution gap has real consequences. While 85% of finance leaders list optimizing financial performance and improving risk management as top priorities, just 17% report fully integrated finance systems. That disconnect leaves many organizations unable to fully leverage AI, real-time analytics, or continuous close strategies, despite significant investments in SAP S/4HANA and related technologies.

As the report notes, modern CFOs must confront AI risk and governance challenges head-on rather than delaying adoption through extended evaluation cycles. The research makes clear that leadership, not technology, is now the primary barrier to progress.

In terms of AI use in the CFO office, a key report theme, industry experts agree that the new year represents a tipping point. “We are entering a new era of trust in the enterprise, with AI acting as an enabler rather than a black box,” says Ahmed Munir, a Business Transformation Leader, SAP and AI strategist and member of the SAPinsider CIO Advisory Council. “When I think about how AI will transform finance operations, it is not just about closing the month faster. It is about delivering continuous insights even before the books are fully closed.”

Beyond this, the report highlights nine additional considerations CFOs must prioritize as they plan for 2026:

• Stalled SAP S/4HANA migrations must be completed and operationalized. With 54% already running core finance on S/4HANA, laggards risk falling further behind as SAP becomes the digital backbone for AI and automation.
• Financial close strategies must shift from efficiency to automation. Nearly half of respondents now prioritize automating the close, yet 42% still take more than eight days to close—a growing strategic liability.
• Data silos must be dismantled to enable AI at scale. While 92% cite real-time analysis as critical, fragmented data environments continue to block advanced analytics and agentic AI adoption.
• Regulatory and cybersecurity pressure must be addressed through integrated controls. Regulatory complexity and fraud risk are tied as the top external factors shaping CFO strategy, demanding stronger governance and automation.
• AI adoption must move beyond experimentation. Although 69% report using AI in finance, most deployments focus on narrow use cases like forecasting and anomaly detection, not transformative workflows.
• Continuous planning must replace static budgeting models. Driver-based planning is now used by 71% of organizations, signaling a shift toward more agile, scenario-driven decision-making.
• Treasury modernization is no longer optional. AI-powered fraud detection, liquidity visibility, and in-house banking capabilities are becoming essential for speed and resilience in volatile markets.
• Governance and auditability must scale alongside automation. As AI expands, data lineage, explainability, and audit readiness are top requirements for maintaining trust with boards and regulators.
• Talent strategy must evolve with technology. Reducing manual work through automation is increasingly viewed as a retention and engagement lever, not a headcount reduction tactic.

For CFOs navigating these priorities, the path forward is clear—but demands swift action. To explore the full findings, benchmarks, and recommendations, readers can access both the executive summary and the complete report on the SAPinsider website.