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Something significant has shifted in the CFO's office in 2026. Finance leaders are no longer debating whether AI deserves a place in the capital allocation conversation. They are debating why their AI investments are not yet producing the returns that peer organizations are already reporting.
Coupa's 2026 Strategic CFO Report, based on a survey of 600 CFOs and senior finance leaders across eight countries, captures the tension precisely. 85% of CFOs now identify AI as central to their financial strategy. And in the same breath, 92% express concern about their ability to actually implement it, a sharp rise from 66% just one year ago. ¹
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