How AI is redefining leadership in finance: ‘There has never been a more thrilling time to be a CFO’

Good morning. This year has demonstrated that AI is no longer just a trendy term; it’s revolutionizing finance.

While covering AI, I’ve had conversations with CFOs from various industries who are centered on creating value and developing methods to reshape everything, from financial forecasting and planning to strategic decision – making. As data is flowing at a faster pace than ever before, finance leaders are posing a new question: not what AI is capable of, but how it can truly transform the enterprise. I’ve also talked with industry experts and researchers about topics ranging from [missing topic] to “[missing phrase]” and debates about whether AI will turn CFOs into [missing role].

Finance chiefs are indicating the next significant evolution—2026 will be the year of enterprise – scale AI. Pilot programs and proof – of – concept initiatives are making way for full – scale deployment opportunities as CFOs anticipate [missing benefits]: faster decision – making, more efficient operations, and predictive insights that can offer a competitive advantage. However, this level of transformation brings new requirements—[missing requirement], data integrity, and [missing factor] are more important than ever.

I recently asked finance chiefs from leading companies how they expect AI to redefine what it means to lead in the finance field. For example, Zane Rowe, the CFO at Workday, told me: “There has never been a more thrilling time to be a CFO, as AI is unlocking new value – creation opportunities through unprecedented data and insights. Most of the attention has been on experimentation and exploring what’s possible, but this year, leaders will transition from ‘What can AI do?’ to ‘How do we build the foundation for large – scale implementation?’ They will manage a more sophisticated AI portfolio that balances launching pilot projects with rolling out proven solutions, and they will prioritize the unglamorous yet crucial work of data governance, process redesign, and maintenance of new technologies. Success in 2026 will be determined by how well we mature our AI strategy to ensure it is both flexible, long – lasting, and suitable for the enterprise.”

Switching from the perspective of a major tech company to that of a beauty and cosmetics leader, Mandy Fields, the CFO at e.l.f. Beauty, made this prediction: “From a CFO’s viewpoint, AI simultaneously helps us expand our perspective to get a better overall picture and can also help us focus more sharply on specific areas of interest. e.l.f. Beauty is growing globally, and AI has visibility across all aspects. As we enter next year, we’ll continue to explore how we can best utilize AI in finance to capitalize on its strengths. It’s a similar approach to our high – performance teamwork culture, where we encourage the team to pursue and succeed in areas where they have expertise, learn continuously, and move at e.l.f.’s pace.”

You can read more insights from over a dozen CFOs on how AI will shape finance in 2026 [missing link].

This is the final CFO Daily of 2025. The next issue will arrive in your inbox on Jan. 5. Thank you for reading—and I wish you a wonderful holiday season. See you in 2026!

Sheryl Estrada