So far, few CFOs see substantial ROI from AI spending

Core Insights - A study reveals that only 14% of U.S. finance chiefs have seen a clear, measurable impact from their AI investments, indicating a significant gap in expected ROI from AI tools [1][2] Group 1: Current AI Investment Impact - Two-thirds (66%) of surveyed CFOs expect to see an impact from AI investments within the next two years, despite the current low percentage of measurable outcomes [2] - A large majority (86%) of respondents identified legacy tools as a significant or moderate barrier to enterprise AI adoption, limiting AI readiness [3] Group 2: Barriers to AI ROI - Data trust and reliability were cited as the top barrier to AI ROI by 35% of participants, with only 10% expressing full trust in their enterprise data [4] - The report emphasizes that bridging the gap between investment and outcome requires clean, trusted data, scalable digital infrastructure, and a workforce capable of operationalizing AI [4] Group 3: Skills Gaps and Future Needs - 68% of finance chiefs ranked AI skills and capabilities as significant challenges to achieving ROI, with current gaps related to data quality, governance, and AI fluency [5] - In two years, anticipated gaps will shift towards advanced analytics, risk oversight, and interpretability of AI systems [6] Group 4: Leadership and Future Outlook - Nearly half (48%) of CFOs feel responsible for ensuring AI delivers measurable value, highlighting the importance of leadership in AI adoption [6] - The message for 2026 emphasizes that CFOs who modernize intentionally and build cross-functional capabilities will shape the future of enterprise performance [7]