Tech Finance Update Q1, 2026
In 2026, the “golden era” of junior consulting is officially over. With AI models now capable of synthesising market data in seconds—a task that once billed thousands of junior consultant hours—the value proposition of the industry has shifted. We are no longer paid for access to information; we are paid judgement under certainty.
The effect of this change is deep and resounding. Across all typically hourly billing sectors—accounting, financial, legal, and management consulting—AI is already proving capable of determining more relevant outcomes than the typical “junior.” Agentic AIs will increasingly specialise in domains such as tax, corporate law, and compliance – areas traditionally protected by scale rather than insight. As integrated real time systems spread across governments, traditional audits will eventually lose relevance.
End customers will continue to focus on their operations and products, carrying out their own analysis using LLMs. Consulting firms will rapidly need to repurpose their junior roles in a bid to complement billable hours with more profound offerings.
My take is that for the modern consultant, survival rests on four skills: Technology, Creativity, Vision, and Decision-Taking. The illiterate of the 22nd century will not be those who cannot read and write, but those who cannot learn, unlearn, and relearn.
Technology
There was a time when enterprise could ignore technology. Pen and paper still worked well, and where they were not enough, Excel filled in the scope. That time is up. From farming to pharma, autonomous data collection and processing technology have become pervasive. No industry has remained untouched by the revolution sweeping aside old mantras; in reality, it has become a “change or die” situation.
The mandatory E-Invoicing in Europe (2030) will involve the implementation of the EN 16931 standard for intra-Community (cross-border) B2B transactions. Simple PDF invoices or scanned documents will no longer be considered compliant electronic invoices for these transactions; only machine-readable, structured formats (e.g., XML) will be accepted. Transaction processing will become autonomous, and with it, the traditional notion of bookkeeping will eventually become obsolete.
Lots of systems need to be changed, and we are nowhere close to doing it. Consultants need not fret. On the other hand, they need to rejoice in the fact that it has never been easier for a consultant to use technology despite not being a “techie.” This is the first time that we can ask the technology how to use it using human language: and it will guide us step by step.
The issues related to technology will also be pervasive. You may have noticed the increasingly alarmist attitude towards cybersecurity. Data is no longer safe. AI has brought a sheer capacity to develop malicious code and breaching potential that even the most hardened information security experts are struggling to understand. Let me be direct: most organisations now operate under the assumption of breach, whether acknowledged or not.
Having management consultants who know their stuff when recommending systems and changes is going to be far superior to advisors who simply recommend migrating to no-code, web-based solutions such as Xero, Intuit, or Odoo. There is a lot more happening on the network!
Creativity
Creativity is no longer just the domain of marketing agencies. It is a hard operational asset, and marketing advisors are equally taking the brunt of the AI wipeout. In a world where “best practices” are instantly available to everyone via LLMs, following the standard template is a race to the bottom. The winners in the next few years are those who use lateral thinking to turn regulatory constraints into customer retention loops.
Take the circular economy. While traditional models viewed sustainability as a compliance cost, creative consultants are helping companies like IKEA and Patagonia reframe logistics. They are not just selling products—they are building “buy-back” networks that function as profitable reverse supply chains. This is creativity applied to operations: turning a “waste problem” into an “inventory source”.
Similarly, in retail, we see the rise of “phygital” utility. It is not enough to have a store and an app. Creative strategy now involves merging them into a single utility. Sephora has set the benchmark here, not just by listing products, but by using Augmented Reality (AR) to turn their app into a tool for virtual trials, effectively making the technology a prerequisite for the purchase.
For the consultant, the lesson is clear: in addition to solving for efficiency start solving for engagement. For smaller businesses, the matter is more serious—”big dogs” will muscle into the revolution, using cash reserves to quickly adapt. Smaller businesses, I dare say, will increasingly feel squeezed out unless they use their size to their advantage to pivot quickly; Mergers and Acquisitions (M&A) will play a crucial role. Then again, the rate at which the “creative and rapid” embrace change will play a dominant role in how long and effective an M&A is.
Sephora’s Virtual Artist Mobile App – Photo source: Heather Adorna
Fractional C Level
The most significant shift we are seeing is the explosion of fractional leadership. Eternal board members, key individuals, and external C-Levels have been around selling aspiration to executives who are in deep water. “Inspiration” in 2026 is about structural ambition: allowing organisations to operate above their weight class.
Small and mid-cap companies are no longer settling for “good enough” talent. They are aspiring to enterprise-grade governance by hiring Fractional CTOs, CSOs, CFOs, CMOs, and COOs. It works well for everyone. The fractional individual does not get bored; the company does not pay the full salary and endless benefits. This allows a lean startup to access the strategic playbook of a veteran for two days a week.
For small to medium enterprises, this is a massive opportunity: many high-end consultants will move from “advising” executives to being available to them on a fractional basis to provide inspiration.
Inspiration extends to how teams are built. The goal is to treat leadership development as a core capability, ensuring resilience against whatever disruption comes next.
Decision-Taking
Perhaps the most painful shift is the move from “recommending” to “decision-taking.” The defining shift is the transfer of execution risk. Advice without consequence is no longer valued; ownership without authority is no longer viable. Clients in 2026 are tired of paying for decks that sit on a shelf. They want partners who will share the risk. The traditional separation of strategy and execution is the primary cause of value destruction. When consultants hand off a roadmap and leave, the vision often fails to translate into reality. By taking ownership of the implementation, consultants close this dangerous gap, ensuring the strategy survives contact with the real world. In summary consulting is moving from information arbitrage to risk co-ownership.
My Verdict
The consultants who thrive in 2026 will not be the ones with the best slide decks. They will be the ones who can reframe a business model through technology, creativity, inspirational advisory, and the ability to execute it.
The machine can do the analysis; the consultant must give the direction.
ABOUT US
Credence operates at the intersection of strategy, execution, and governance. We work with owners and leadership teams who need clarity under complexity, and support decisions where accountability matters. Our role is not to advise from a distance, but to design, execute, and carry outcomes alongside our clients.
ABOUT THE AUTHOR
Damian Xuereb is a Director at Credence Consulting Limited.
You can get in touch with Damian via email, or through his LinkedIn page.