In covering AI, I’ve spoken with CFOs across industries who are focused on value creation and developing real-world use cases for AI to reshape everything from forecasting and financial planning to strategic decision-making. As data moves faster than ever, finance leaders are asking a new question: not what AI could do, but how it can truly transform the enterprise. I’ve also talked with industry experts and researchers about topics ranging from the ROI of AI to “prompt-a-thons” and debates over whether AI will turn CFOs into chief capital officers.

Finance chiefs are signaling the next big evolution—2026 will be the year of enterprise-scale AI. Pilot programs and proofs of concept are giving way to avenues for full-scale deployment as CFOs expect AI to deliver measurable value: faster decisions, leaner operations, and predictive insights that can provide a competitive edge. However, that level of transformation comes with new demands—governance, data integrity, and human oversight matter more than ever.

I recently asked finance chiefs from leading companies how they expect AI to redefine what it means to lead in finance. For instance, Zane Rowe, CFO at Workday, told me: “There has never been a more exciting time to be a CFO with AI unlocking new opportunities for value creation through unprecedented data and insights. Most of the focus has been on experimentation and discovering the art of the possible, but this year, leaders will shift from ‘What can AI do?’ to ‘How do we build the foundation for scale?’ They will manage a more nuanced AI portfolio that balances launching pilots with rolling out proven solutions, and they will prioritize the unglamorous but critical work of data governance, process redesign, and maintenance of new technologies. Success in 2026 will be defined by how we mature our AI strategy to ensure it is both agile, durable, and enterprise-grade.”

Shifting from the perspective of a major tech company to a beauty and cosmetics leader, Mandy Fields, CFO at e.l.f. Beauty offered this prediction: “From where a CFO sits, AI simultaneously helps broaden our view to get a better macro picture and can help put a sharper focus on very specific points of interest. e.l.f. Beauty is growing globally, and AI has visibility across it all. Going into next year, we’ll continue to explore how we best leverage AI in finance to lean into its strengths. It’s a pretty similar approach to our high-performance teamwork culture in which we encourage the team to pursue and thrive in the areas where they have expertise, learn continuously and move at e.l.f. speed.”

You can read more insights from over a dozen CFOs on how AI will shape finance in 2026 in my complete article here.

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

Sheryl Estrada
sheryl.estrada@fortune.com

Leaderboard

Greg Giometti was appointed interim CFO of Alight, Inc. (NYSE: ALIT), a cloud-based human capital and technology-enabled services provider, effective Jan. 9, 2026. Giometti, Alight’s SVP, head of financial planning and analysis, will succeed Jeremy Heaton, who will depart Alight to pursue an opportunity outside of the benefits administration industry. Giometti joined Alight in 2020 and has held positions of increasing responsibility within the company’s finance organization.

Shelley Thunen, CFO of ophthalmic medical device company RxSight, Inc., is transitioning out of her role. She will remain with the company until the earlier of her successor’s appointment or Jan. 31, 2026, and will continue to support RxSight as a consultant following the transition.

Big Deal

Bank of America CEO Brian Moynihan shared his outlook on the economy and AI for 2026, saying he expects continued strength ahead. During an interview with Bloomberg TV on Monday, Moynihan noted that BofA’s research team projects a strong U.S. economy next year—not only in absolute terms, with growth trending above 2%, but also relative to other major economies, many of which are expected to remain flat or decline. “That is because, frankly, the great American engine is driving,” he said. “Markets are valuing the future growth rate, and that’s why they’ve been very constructive this year.”

On AI, Moynihan said investment has accelerated throughout the year and will likely become an even bigger contributor in 2026 and beyond. He pointed to data center expansion as one key driver, along with increased corporate spending on AI—including Bank of America’s own investments. Spending on AI is higher than last year, he said, and while overall spending levels aren’t growing at a mid-single-digit rate, capital is clearly shifting toward AI.

Moynihan added that this trend supports the bank’s optimistic outlook for next year. “We think AI spending continues,” he said. There are benefits to the American taxpayer from tax rebates and lower taxes as the new tax bill takes effect, and the incentives for businesses are positive, he explained. Altogether, Moynihan said, those factors underpin BofA’s forecast for GDP growth rising from about 2% this year to roughly 2.4% in 2026—with AI playing an increasingly important, if still marginal, role in driving that strength.

Going deeper

In an episode of Fortune’s Leadership Next podcast, cohosts Diane Brady, executive editorial director, and Kristin Stoller, editorial director of Fortune Live Media, talk with Dani Richa. Richa is the chairman and group CEO of Impact BBDO International. The three discuss how the ad agency inspired the hit show Mad Men; how to use AI to bring out the best of you; and optimism in the rapidly developing EMEA region.

Overheard

"This year, we watched teams use AI to tackle work that had long felt out of reach. What struck me most was how different each story was. Different industries. Different constraints. Same ambition."

—Sarah Friar, CFO at OpenAI, wrote in a LinkedIn post on Monday.