AI ROI and productivity challenges: CFOs share their predictions for 2026

More than ever before, 2026 will see the need for AI-driven decisions to be made at management level, given the enormous potential for efficiencies for so many organisations.

The impact of AI has already been visible in workforce changes announced throughout 2025, and this trend may continue as companies use AI tools to boost employee productivity and reduce payroll costs. We may see these changes increasingly manifest as reductions in recruitment for junior roles, although firms must also maintain a sufficient pipeline of junior talent to avoid long-term capability gaps.

Beyond workforce planning, organisations must prepare for the financial implications of AI adoption, including the cost of acquiring and running advanced models, as well as the staff training needed to get the best results out of AI. Every company will be closely monitoring their service quality as they increasingly rely on AI tools. In PR and marketing, for example, relationships, trust and authenticity are invaluable. If AI is misused, there is the potential of irreparable reputational and financial damage.

At the same time, several analysts have suggested that 2026 could be the year that we see a market correction, particularly if the substantial AI-related capital expenditures made by the ‘magnificent seven’ – the big tech companies driving the AI boom – fail to translate into expected revenue quickly enough. A sharp reassessment of these valuations could have knock-on effects across the wider economy, tightening investment and consumer spending, with consequences for businesses ranging from SMEs to those on the FTSE 100.

I will approach 2026 with cautious optimism. The aftermath of multiple economic shocks, including wars, pandemics and inflation, has been a real test. Yet there are compelling reasons to believe next year could mark a positive turning point for investment and growth. 

That is not to say there are no challenges ahead – the recent increases in unemployment, for instance, is concerning. 

A key factor shaping my outlook is a return to the Bank of England’s target inflation rate coupled with the anticipated reduction in interest rates. This will ease borrowing costs and free up capital, providing businesses with the financial flexibility needed to pursue new investments. This shift would be especially welcome after a prolonged period of monetary tightening, which has constrained growth and limited innovation. 

The threat of cyber attacks is also rising. Addressing these risks requires robust cybersecurity strategies alongside investment in innovation, and doing so must become a priority for organisations.

Productivity remains a pressing challenge. The UK still lags many international peers in output per worker. Tackling this will require sustained investment in people and processes, particularly in the service sector, where AI adoption is gathering pace. 

As we head into 2026, I am convinced that lower interest rates, targeted investment, technological advancement and stronger cyber resilience will create fertile ground for innovation and growth. While vigilance is needed in navigating ongoing risks, especially those posed by an evolving digital landscape, the opportunities outweigh the challenges. Now is the time for UK businesses to embrace change, invest boldly and position themselves for a more productive and secure future.

Repetition is quietly eroding productivity across finance departments. Our recent research found that finance professionals lose focus after just 41 minutes of repetitive work. Three-quarters (74%) are considering quitting the profession thanks workplace fatigue. Excessive administrative work does more than damage team morale, it often also causes mistakes, with a quarter of finance workers admitting they’ve missed signs of fraud thanks to work-related fatigue. 

In 2026, finance leaders will need to tackle this boredom dividend. They must continue to shift their teams’ focus away from low-value admin towards analysis and forecasting. The most progressive teams will start treating attention as a finite resource and design processes that protect it. 

Automation in the right places should give finance professionals their time back and enable them to find more fulfillment in their day-to-day work.

In 2026, we’ll be the last generation of leaders who manage humans only. AI agents won’t just be tools, they’ll be teammates, and leadership will shift from supervising people to orchestrating humans and machines side by side. 

The irony is that as AI absorbs repetitive and predictive tasks, distinctly human skills become more valuable: empathy when a worker is overwhelmed, creativity when a business needs reinvention. These will no longer be soft skills – they’ll be the defining skills of the next era.

Of course, AI fluency will also be essential – but this doesn’t mean coding; it means understanding how AI agents are trained, tested, governed and successfully integrated into workflows. With this in mind, leaders must ensure that teams are given the education and training to onboard and coach AI agents effectively. This will help to build cultures where trust, performance and ethics scale together.

More than ever before, 2026 will see the need for AI-driven decisions to be made at management level, given the enormous potential for efficiencies for so many organisations.

The impact of AI has already been visible in workforce changes announced throughout 2025, and this trend may continue as companies use AI tools to boost employee productivity and reduce payroll costs. We may see these changes increasingly manifest as reductions in recruitment for junior roles, although firms must also maintain a sufficient pipeline of junior talent to avoid long-term capability gaps.

Beyond workforce planning, organisations must prepare for the financial implications of AI adoption, including the cost of acquiring and running advanced models, as well as the staff training needed to get the best results out of AI. Every company will be closely monitoring their service quality as they increasingly rely on AI tools. In PR and marketing, for example, relationships, trust and authenticity are invaluable. If AI is misused, there is the potential of irreparable reputational and financial damage.