RGP Study: 89% of CFOs Report Positive Financial Outlook, Yet Nearly Half Say Transformation Demands Exceed Capacity

Among surveyed finance leaders, 63% say AI has reduced finance workloads, while 47% expect to redeploy employees into higher-value roles.

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Second annual CFO Perspectives research reveals an execution gap as finance leaders face growing accountability for enterprise results

DALLAS--(BUSINESS WIRE)-- Nearly nine in 10 CFOs (89%) are positive about their organizations’ financial outlook for the next 12 months, yet 49% say their transformation agenda exceeds their organizations’ ability to execute, according to new research from RGP (Nasdaq: RGP), a global professional services firm. Just 31% say at least three-quarters of major strategic initiatives delivered their intended business results on time over the past three years.

That disconnect sits at the center of The Capacity Crisis: Why Ambition Is Outpacing Delivery and How CFOs Can Close the Gap, RGP’s second annual CFO Perspectives study. The survey of 400 CFOs and equivalent finance leaders at organizations with annual revenue of $250 million or more examines the barriers between investment and measurable business results.

“CFOs have spent the past several years earning a bigger seat at the table. Now, they’re being asked to deliver on the decisions made there,” said Scott Rottmann, president of consulting services at RGP. “But greater accountability doesn’t always come with greater authority. The next scarce resource is the organizational capacity to turn investments into results. Companies have learned how to allocate capital, but they haven’t learned how to allocate change. That’s the gap CFOs are now being asked to close.”

RGP’s research identifies several interconnected themes behind The Capacity Crisis, revealing where enterprise execution breaks down and what CFOs must overcome to turn ambition into measurable results.

The Cohesion Premium: Clear Accountability Accompanies Stronger Delivery

Only 13% of CFOs say their organizations run major initiatives through enterprise-wide governance with a single point of accountability. Among that group, 58% say at least three-quarters of initiatives delivered intended results on time, compared with 14% at siloed organizations.

Nearly nine in 10 CFOs (89%) say organizational misalignment slows execution at least sometimes. Looking ahead, 43% identify execution or organizational factors as the biggest constraint on enterprise value over the next three years, compared with 11% citing technology, data, or AI maturity and 7% citing access to capital.

The Authority Gap: Responsibility Exceeds Control

While 96% of CFOs report high accountability for enterprise strategy, only 55% report high control over its execution. For growth initiatives, the figures are 89% and 38%, respectively. AI adoption shows a similar imbalance, with 64% reporting high accountability and just 18% reporting high control.

Overall, 88% face that imbalance in at least one enterprise area, including 69% across three or more. The findings highlight the need for decision rights and shared governance that allow finance leaders to influence the outcomes they are expected to deliver.

The 24-Month Promise: AI Expectations Exceed Current Returns

While 52% of CFOs report positive AI returns today, just 10% describe them as significant. Within 24 months, 54% expect significant positive returns. Meanwhile, 37% identify AI and automation as an area where organizations invest too much relative to the value created.

The leading barriers to realizing AI value are integrating it into existing systems (23%), scaling successful pilots (14%), and data quality or readiness (13%). Fewer than 1% cite funding as the primary barrier. Among CFOs whose transformation agendas exceed capacity, 24% report positive AI returns, compared with 79% among those whose capacity meets or exceeds demand. The findings suggest that AI investment decisions should account for integration, organizational readiness, and the ability to scale alongside projected returns.

The Last Mile Problem: Adoption Challenges Outpace Investment

While 44% of CFOs rank change management and employee adoption among the top three sources of delay between strategy and business impact, just 6% would allocate a hypothetical additional $10 million toward that area to improve execution.

Even among CFOs who identify an organizational issue as the primary reason initiatives fail, 46% would direct additional funding toward technology, AI, or data. The findings expose a disconnect between the barriers finance leaders recognize and the capabilities they would fund.

The Leadership Lag: Strategic Ambitions Compete with Daily Demands

Nearly six in 10 CFOs (59%) say shaping strategy with the CEO and executive team should be their single biggest use of time, but just 7% say it is today. Financial planning and analysis (63%) and reporting and controls (59%) remain among the most common top three uses of CFO time. Meanwhile, 27% say their executive teams still view them primarily as financial stewards, compared with 11% who describe themselves that way.

The findings suggest that expanding the CFO’s strategic contribution requires changes to both finance responsibilities and leadership expectations.

The Next Finance Workforce: Redeployment Requires Capabilities

Nearly two-thirds of CFOs (63%) say AI has reduced finance workloads, yet just 2% plan to use those efficiencies to reduce headcount or avoid future hiring. Instead, 47% expect to redeploy employees into higher-value roles. CFOs also anticipate talent gaps in strategic finance and business partnering (61%), data and analytics (59%) and AI-enabled finance (54%).

These plans suggest that freeing capacity through AI is only the first step. Organizations will also need to develop the skills employees require to move into more strategic work.

From Growing Influence to Greater Accountability

Building on RGP’s 2025 CFO Perspectives research, the 2026 findings illustrate how finance leaders’ expanding influence is translating into greater responsibility for enterprise results:

• Optimism meets execution concerns. CFOs were cautiously optimistic in 2025. In 2026, 89% report a positive financial outlook, yet 49% say transformation demands exceed capacity.
• Influence comes with an accountability gap. The 2025 study highlighted expanding CFO influence. In 2026, 88% report high accountability without corresponding control in at least one enterprise area.
• AI expectations face a delivery test. The 2025 findings paired AI optimism with concerns about data reliability and measuring returns. In 2026, just 10% report significant positive AI returns, while 54% expect them within 24 months.
• Change management remains a challenge. In the 2025 study, 49% identified change management as a significant weakness. In 2026, 44% rank change management and adoption among the leading delays, yet only 6% would allocate an additional $10 million toward them.

The two studies used different respondent samples and question wording; comparisons are directional rather than like-for-like.

The full report is available here. For more information about RGP, visit https://www.rgp.com.

About the Research

RGP surveyed 400 Chief Financial Officers (CFOs) and equivalent finance leaders to understand how their roles are evolving, where organizations struggle to turn strategy into execution, and what it takes to translate investment into measurable enterprise value. The research surveyed leaders at organizations with annual revenue of $250 million or more. Respondents represented nine industries and five equally represented revenue bands, ranging from $250 million–$499 million to $10 billion or more. The study included respondents in North America, Asia Pacific, Europe and Mexico. The results are unweighted. Percentages are rounded and may not total 100%. The research was conducted by iResearch Services in September 2026.

About RGP: RGP (Nasdaq: RGP) has been redefining professional services for 30 years by closing the gap between advice and execution. RGP combines the flexibility of on-demand talent, the rigor of consulting, and the accountability of managed services for faster impact, smarter investment and lower risk. The firm partners with CFOs and other C-suite leaders across finance, digital transformation, data and cloud — connecting advisory to execution at global scale.

Based in Dallas, Texas, with offices worldwide, RGP annually engages with nearly 1,500 clients around the world from approximately 35 physical practice offices and multiple virtual offices. As of August 2026, RGP is proud to have served 90% of the Fortune 100 and has been recognized by U.S. News & World Report (2025–2026 Best Companies to Work For) and Forbes (America’s Best Midsize Employers 2026, America’s Best Management Consulting Firms 2025, World’s Best Management Consulting Firms 2025).

The company is listed on the Nasdaq Global Select Market, the exchange’s highest tier by listing standards. To learn more about RGP, visit: https://www.rgp.com.

View source version on businesswire.com: https://www.businesswire.com/news/home/20261103243514/en/

Investor Contact:
Jessica Block, Chief AI Officer and Interim Chief Financial Officer
(US+) 1-214-777-0600
jessica.block@rgp.com

Media Contact:
Kaitlynn Cooney
Walker Sands
RGP@WalkerSands.com

Source: RGP