Is Finance Ready for Its Next Reckoning?

John Raffaele on burnout, AI, ESG and the forces reshaping finance in 2026

The finance function is at a turning point. As organizations move deeper into 2026, burnout, AI adoption, expanding ESG responsibilities, and continuous audit models are converging to fundamentally reshape how finance teams operate. In this article for CFO Intelligence, John Raffaele, Global Head of Finance & Accounting Operations at Emapta, outlines why this moment represents a true reckoning for the profession, and what leaders must do next. 

John explores how the burnout crisis and shrinking talent pipeline are forcing CFOs to rethink traditional operating models, while AI is shifting work from manual execution to strategic insight (if used as a co-pilot, not a replacement). At the same time, finance leaders are taking on a dual mandate of governing both cash and carbon, with ESG reporting becoming a core financial responsibility. 

As continuous audit replaces audit season and real-time oversight becomes the norm, the path forward is clear: finance must evolve into a more agile, tech-enabled and globally integrated function. 

Read the full article to discover how CFOs can navigate this transformation and build more resilient, future-ready finance organizations.