The finance function will change rapidly in 2027. Costs, technology and regulation are all moving at once, and finance is expected to drive the changes, not just document them.
We look at the five key trends shaping the year ahead:
1. Pushing ahead despite adversity
Conditions are difficult. Whilst 86% of businesses grew in the last 12 months, 41% said they had to work much harder for it than they used to. 73% believe business pressure will get worse before it gets better.
Despite this, 57% plan to push ahead in 2027, by taking risk, investing and chasing growth over the next 12 months. 43% plan to hold on to what they have and control costs.
Growth in 2027 comes through operations, rather than through expansion. It's growth without getting bigger: better margins from the same customers, more output from the same team and more value from systems already paid for. Whether businesses are pushing growth or protecting what they have, those waiting for perfect conditions may be left behind.
2. The agility advantage
Technology can give smaller businesses a head start, as the lack of legacy systems and red tape to negotiate becomes an advantage. Smaller businesses can deploy new tech tools in days rather than months, as cloud infrastructure, automated compliance and digital sales channels level the playing field. 76% of leaders predict smaller businesses will outperform their larger competitors simply because they can adopt new technology faster.
Leaders also expect 2027 to separate smaller businesses. Those same leaders who expect smaller firms to outperform also expect a wave of acquisitions and closures: 82% expect smaller firms in their industry to be acquired or closed. Regardless of size, winning in 2027 relies on agility, speed and resilience.
3. Eyes on the horizon
Finance moves from reporting the past to seeing around corners. Real-time data will change the nature of how leaders work with finance teams and advisors. 90% expect to see their financial numbers in real time within the next three years, rather than weeks after the fact and 86% believe future finance teams need data interpretation skills.
Leaders will also expect more from their advisors. Their top ask is proactive, year-round advice rather than compliance work.
“It moves finance from being the people who produce the numbers to being the people who interpret the numbers, generate insight, challenge, and start that debate of helping people look around corners earlier.”
Neil Martin, Group CFO, Azets
4. The AI reality
AI finds its place in 2027, becoming a gifted junior colleague, albeit one that needs supervision. Leaders tell us they will use automation to cut costs and remove some of the more repetitive admin work that can lead to employee burnout.
45% saw the most value from automation and digitisation in 2026, so expectations are high for AI to take on routine tasks in 2027. 83% expect bookkeeping and payroll to be largely automated and 73% expect to spend more time checking the outputs from technology than they saved by using it. Automation will change the nature of these services rather than making them redundant.
“I don't think that AI will replace humans. Humans who use AI really well will replace humans who don't use AI very well. I think 2027 is where we'll start to see the gap increase.”
Neil Martin, Group CFO, Azets
5. Cybersecurity is a finance issue
Cybersecurity is already a major business risk. It's also the biggest barrier to finance automation and AI implementation: 34% name security, data protection and cyber risk as the top barrier, with cost (22%) a distant second.
26% say the biggest blind spot for businesses like theirs is underestimating how exposed they are to fraud and cyber attack. Finance can no longer defer cybersecurity to IT. The key shift for 2027 is taking ownership of your cyber agenda and resolving your data governance issues before you can safely scale AI and automation.
“When you start thinking about AI, you start thinking about your own data. And when you start thinking about your own data, then security comes up naturally.”
Brede Huser, Nordics CFO, Azets
Looking to 2027
Leaders who enter 2027 strongest will be those who already have their eyes on the future. Contact Azets for expert advice and support in planning for the year ahead, whether that’s making technology work harder, building the skills your team will need, staying ahead of changing reporting requirements, or finding opportunities in a difficult market. By offering tailored solutions, human-led expertise and pragmatic guidance, our specialist support can help you move forward with confidence.
Read the full Future of Finance report
The Azets Future of Finance report is built on 241 interviews with C-suite and senior decision-makers, carried out in September 2026 across the UK, Ireland, Denmark, Finland, Norway and Sweden.