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SAP Concur Research: CFO Strategic Role and the CEO Expectation Gap

SAP Concur released its CFO Insights 2026 research, finding that 57% of CEOs now see the CFO as a strategic partner and 32% believe the role is evolving into broader enterprise leadership. An expectation gap persists: 83% of CEOs expect finance to drive growth through strategic planning, while only 67% say it currently does. The research also shows 66% of finance leaders plan to protect AI and automation spending amid deteriorating external conditions, 66% cybersecurity, and 54% product innovation; 49% cite a weak data culture and lack of data skills as barriers to decision-making.

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Impact and considerations

The research quantifies both the progress and the gap in finance's shift from scorekeeping to strategic involvement, offering a benchmark for companies assessing finance-team capability building, budget priorities, and AI investment.

Key points

  • 57% of CEOs see the CFO as a strategic partner, and 32% believe the role is evolving into broader enterprise leadership.
  • 83% of CEOs expect finance to drive growth through strategic planning, but only 67% say finance currently does so.
  • 66% of finance leaders plan to protect AI and automation spending as external conditions deteriorate, 66% cybersecurity, and 54% product innovation.
  • 49% of finance leaders cite a weak data culture and lack of data skills as significant barriers to effective decision-making.
  • One in three finance leaders ranks business partnering and communication among the top three in-demand skills.
  • SAP Chief Controlling Officer Lukas Deutsch says investments that hit targets keep getting backing, while those that haven't paid off are reprioritized or ended.

Sources and time

Primary source
SAP Concur
Other sources
0
First source publication
18 Sept 2026, 22:38
Page published
19 Sept 2026, 05:52
Last updated
18 Sept 2026, 22:38
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