Across the middle market, finance leaders are facing an all-too-familiar challenge heading into 2026: smaller teams, larger workloads, and high expectations for faster insights. According to our 2026 Trends Survey, over 80% of finance professionals say they’re being asked to “do more with less” to a moderate or great extent, a 22-point jump from our April 2025 findings.
Instead of resisting that reality, many finance teams are using it as a catalyst to rethink how they operate. The emphasis has shifted from cutting costs to building capacity: developing smarter systems, cross-training teams, and establishing a culture that’s as adaptable as the technology they use.
That’s a mindset we also saw reflected in our IOFM AP Career Satisfaction Survey. Accounts payable professionals—often on the front lines of digital transformation—say they’re looking for more opportunities to build skills and grow into strategic roles.
If efficiency was the goal last year, evolution is the strategy this year. Here’s how forward-thinking finance leaders are making it happen.
Redefine What Efficiency Means for Your Team
“Doing more with less” very well could be 2025’s mantra for finance teams. In our 2026 Trends Survey, 38% of middle market finance professionals said they were very concerned about labor market conditions, up eight points from April. Many organizations are still feeling the effects of hiring freezes, and nearly a third plan to reduce headcount in 2026 through layoffs or attrition.
In the face of these challenges, finance leaders are not standing still. When asked about how they are addressing resource constraints caused by these labor challenges, respondents mentioned cross-training employees to handle multiple roles (55%) and implementing new technology or automation tools (49%) to increase flexibility, among other strategies.
Here’s the takeaway: efficiency now means building a team that can pivot quickly. The finance teams that set themselves up for success in 2026 will be the ones where automation handles the routine, and AP professionals focus on judgment calls and relationship management. Finance leaders who treat efficiency as a function of adaptability, not output, will see the payoff.
Use Technology as a Force Multiplier, Not a Band-Aid
With labor challenges persisting, technology is now the lever that closes the gap between capacity and demand. Improving operational efficiency is the top reason cited for technology investments in 2026 (38%), and more than a third (35%) of middle market companies plan to expand their technology stack to achieve it.
Tech stack expansion doesn’t mean adding random tools, either. Planned expansion is about targeting investments that transform workflows. The top areas where respondents plan to increase spending in 2026 compared to 2025 include AI and machine learning (57%), data security and compliance (42%), and automation (36%). Nearly 40% say these investments are specifically aimed at improving efficiency.
These increased investments indicate the shift in technology from tactical to strategic. These systems not only patch holes in under-resourced departments; they’re increasingly becoming the connective tissue that links every function of finance.
The most successful teams in 2026 will be the ones treating technology as a force multiplier, not a quick fix. Prioritizing integrated systems that create visibility across accounting, payments, and analytics will free their teams up to focus on analysis, decision-making, and business partnership.
Reinvest Your ROI from AI in People and Skills
AI continues to deliver measurable ROI for many businesses, and forward-thinking leaders are deciding how to reinvest those gains—and many are choosing (wisely) to reinvest in their people.
Among teams already using AI, our survey found that 44% are using their savings to invest in additional technology or automation, while 35% are using it to fund employee training and development. Another 35% are using those gains to invest in new products or service lines.
That mix of investments tells an important story: many finance leaders view ROI as a means of organizational renewal, not just financial returns.
It’s also where the IOFM AP Career Satisfaction Survey connects directly to this broader finance trend. AP professionals told us they want more opportunities to grow in areas like technology, analytics, and cross-department collaboration. As automation reshapes the tactical side of finance, many are eager to move into more strategic and value-adding roles.
Finance leaders using AI savings to develop their teams are showing that automation can elevate people instead of replacing them.
Build a Team That Can Evolve as Fast as the Tech
Emerging technologies are forcing finance teams to rethink what they value in new hires. More than three-quarters (77%) of leaders say proficiency with new technology is “much” or “somewhat” more important today than in the past.
These new technologies are affecting the hiring process as well. When hiring, 43% of respondents said their finance department is now focusing on adaptability and continuous learning when hiring new team members, while 33% are looking for those with data analysis and interpretation skills. These attributes are now essential as automation takes over transactional tasks, and finance professionals shift toward interpreting insights, advising the business, and connecting strategy with execution.
By blending technical fluency with curiosity and problem-solving, teams can scale these new technology’s benefits across the organization and stay resilient as any risks emerge.
From Efficiency to Evolution
For years, operational efficiency was seen as the finish line. Today, it’s the starting point. The finance teams that will win 2026 shouldn’t just run lean, but run smarter. They’ll use technology to magnify output, reinvest savings in their people, and build teams capable of learning and adapting as fast as their systems do.
In 2026, efficiency is still the goal; but adaptability will be the edge.
Want to see the data behind these shifts?
Download the full 2026 Trends White Paper to learn how finance leaders are redefining efficiency, ROI, and team strategy in the year ahead.