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What’s important to the controller in 2026

Executive insights

Four trends defining the accounting and finance agenda

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The controller’s strategy: Grounded in data, positioned for growth

The role of the controller is shifting—and quickly. Yes, compliance and oversight still matter. But today, there’s more in play—growth, agility, innovation. Controllers are stepping into broader conversations and bringing precision, insight, and a steady hand as finance evolves.

AI, automation, and analytics are reshaping finance. So are new regulations, talent pressures, and rising expectations for transparency. The landscape is more complex, but it’s also full of opportunity. With deeper reporting and faster insights, there’s more momentum to shape strategy. And as transformation continues, the controller can unlock value through smarter planning, trusted insights, and decisions that move the business forward.

In the spotlight

Why culture can determine transformation success

Every transformation is a people and culture transformation. Even an otherwise successful transformation can be undone by poor communication, and that means your people can lose a step—or you can lose them. Controllers understand how strategy affects people; you can help your team to shape it. Find out three big questions you should be asking now.

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[51%] CFOs cite talent retention and skills shortages in key areas among the top three barriers to delivering on their finance strategy now

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Where to focus in 2026

Artificial intelligence

Modernize finance systems for the AI era

Modernizing finance isn’t just about replacing legacy systems. It’s about making room for higher-value work. As demands rise and resources stay tight, the role of technology is shifting. Many teams are deep in ERP rollouts or focused on improving data quality. But the AI era is already here—and it’s beginning to change the way finance works. 

Agentic AI can help automate disclosures, support complex estimates, and handle data at scale—with speed and control. But to unlock its value, finance needs a tech strategy that connects finance, IT, and vendors around a shared vision—one grounded in Responsible AI. 

Set clear goals. Bring people in early. With the right approach, finance can become a driver of productivity, resilience, and long-term growth.

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Artificial intelligence

Evolving finance for the AI era: Key issues for controllers

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Responsible AI in finance: 3 actions to take now

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Have top performing finance functions reached terminal value in the age of AI?

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Midyear update: 2025 AI predictions

Find out which trends are accelerating or fading in PwC’s mid-year AI check-in.

[88%] of executives said their team or function plans to increase AI-related budgets over the next 12 months, specifically because of agentic AI’s potential

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Finance transformation

Upskill finance teams to meet what's next

The future of accounting may be powered by AI, but it’s propelled by people. While the talent shortage may be easing for some, others are still facing challenges, given concerns around the CPA pipeline. Reimagining workflows and operating models to increase efficiency and productivity is key—especially as AI is integrated into core financial processes.  

Experienced controllers already know tech is a constant evolution. It’s the nature and the pace of it that’s accelerating exponentially. Start by creating the conditions for adoption. That means more than training. It’s about building a culture that sees change as opportunity. Focus on tools that can solve real business problems. Reinvent onboarding for a new generation of entry-level professionals. Evolve roles to reflect new workflows—and give teams a clear path to grow.

Innovation starts with leadership. When finance leaders embrace curiosity, prioritize responsible use, and stay hands-on with new tools, they set the tone for a team that’s ready to move forward. That’s a team that can attract and retain top talent.

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Finance transformation

Future of finance: How you can lead with insight, not just oversight

Learn how to leverage data and talent to power finance decisions that generate value.

Artificial intelligence

How AI agents help drive a new finance operating model

Discover how finance teams use AI agents to streamline operations, boost forecasting accuracy, and unlock capacity for high-value work.

Workforce strategy

What AI means for your workforce strategy: Takeaways from the 2025 AI Jobs Barometer

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Leading finance organizations have shifted their focus from processing transactions to generating insights

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Regulation and compliance

Anticipate the impact of evolving regulations

Regulation is moving fast. Finance needs to move faster. Tariffs whipsaw. Tax codes are rewritten across borders—often at odds. And new rules around crypto and digital assets are multiplying into a shifting, inconsistent patchwork.

Controllers are stepping up—not just to stay compliant, but to shape smarter enterprise-wide planning. The path forward? Build digital foundations that can scale with change. Prioritize resilient systems. Strengthen alignment with cybersecurity, AI governance, and technology leaders to support trusted, tech-enabled reporting.

This is about readiness. It's about building infrastructure that enables timely disclosures and accurate forecasting—and then using it to support confident decision-making. No matter how the rules evolve.

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Regulation and policy

Viewpoint: Trusted answers, timely insights

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Risk and regulatory

Next Move: Practical insights on regulatory and policy developments in technology

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Tariffs

Accounting implications of tariffs

Learn about key accounting and reporting considerations related to tariffs, including their impact on cost capitalization, and contracts with customers.

Crypto and digital assets

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[40%] of finance professionals said the biggest challenge to delivering insights was the complexity of aggregating data

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ESG reporting

Find new value in sustainability

The EU’s Corporate Sustainability Reporting Directive (CSRD) and California’s climate disclosure laws are ushering in a new era of sustainability reporting—one that’s regulated, assured, and subject to stakeholder scrutiny. Despite regulatory flux on the national front, the expectation is clear: Sustainability information should be prepared with the same rigor applied to financial reporting.

Controllers are known to bring structure, rigor, and financial insight to processes—all of which is key in sustainability reporting. High-quality data can support capital allocation, unlock pricing advantages, reduce risk, and strengthen access to financing.

That requires more than standalone reporting. It calls for integrated systems and finance-led collaboration with sustainability, tech, operations, tax, and risk teams. Done right, sustainability reporting becomes more than a regulatory requirement. It becomes a source of foresight—and a foundation for sustainable growth.

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Sustainability

The CFO’s sustainabilty playbook for driving growth

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Sustainability

Lead with interoperability: How to streamline sustainability reporting across a fragmented regulatory landscape

Adopt a streamlined approach to sustainability reporting now to reduce costs and help your organization quickly adapt to new regulations.

Sustainability

Sustainability News Brief

Your go-to resource for hard-hitting business perspectives on sustainability.

[51%] of CFOs cite talent retention and skills shortages among the top barriers to delivering on their finance strategy

Explore related C-suite insights

Explore executive insights

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