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Market Narratives
CFOs Are Prioritising Proven Outcomes for Investment Decisions
Jan 30, 2026
CFOs are maintaining tech spend but enforcing stricter, value-led funding focused on ROI, forecasting, governance, ESG, and predictable business outcomes.
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CFOs are continuing to invest in technology but with stricter funding discipline. Their focus is on visibility, forecasting accuracy, governance, and compliance, prioritising initiatives that deliver clear financial outcomes. Budget constraints stem from competing priorities and unclear ROI, while gaps in financial transformation capabilities reinforce a cautious, value-driven approach.
Core insights:
- Investment priorities: CFOs emphasise control and predictability, mproving performance visibility, forecasting, and governance over open-ended innovation.
- Approval criteria: Cost savings, productivity gains, risk reduction, and revenue impact dominate funding decisions; speed-to-market and employee experience rank lower.
- Funding challenges: Budget approval is limited by prioritisation and unclear ROI, not by lack of funds; technology gaps in cost transparency and value tracking hinder financial transformation.