Global CFOs are increasingly focusing on financial levers they can directly control as economic and geopolitical uncertainty persists, with cash flow, working capital and forecasting moving up the agenda, according to research from American Express.

The annual American Express CFO survey of 999 senior finance executives across 14 countries found that the proportion focusing on cash flow and finance management rose from 65% in 2025 to 74% in 2026. At the same time, responsibility for geopolitical and economic risk planning fell from 42% to 30%, while the proportion focused on scenario modelling dropped from 41% to 24%.

Cash flow management was the area most commonly expected to demand CFO attention over the next 12 months, cited by 50% of respondents. More than half (55%) said growing working capital was a strategic priority, prompting greater emphasis on forecasting and automation. The proportion prioritising improved forecasting rose from 32% to 44%, while those increasing automation rose from 32% to 43%.

Payment automation is also gaining traction, with 82% of finance leaders saying their organisations are making significant investments in automating B2B payments. Respondents identified improved liquidity, greater efficiency, faster payments and lower costs among the main benefits.

AI adoption is accelerating, with 57% of CFOs now citing AI implementation as a top digital transformation priority, up from 39% a year earlier. Three-fifths (59%) said AI is already delivering tangible improvements in cash flow, forecasting accuracy and working capital management.

However, confidence has not kept pace with adoption. AI was the area CFOs felt least confident adapting to, while 38% cited the rapid evolution of AI technology as a leading barrier to achieving their strategic goals.

Ruchi Sharma, vice president, UK commercial at American Express, said: “CFOs have spent the past few years strengthening their ability to navigate uncertainty and are now putting greater emphasis on the areas where they can have the most direct impact – cash flow, working capital and forecasting.”

Sharma added: “Technology is becoming central to how CFOs strengthen the fundamentals of finance. The research demonstrates they are seeing tangible benefits from AI but also taking a pragmatic approach - firstly proving its value in core finance processes, building confidence and governance around it, and progressing from there.”

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