However, ambition often outruns readiness. This feature explores why CFOs hold the steering wheel, where gaps persist, and how leaders can close them while safeguarding returns.

CFO Role Rapidly Shifts

Over the last two years, the finance function experienced a dramatic power shift. Furthermore, 75% of CFOs report leading enterprise AI direction, according to OneStream’s October 2025 study. Meanwhile, Deloitte data reveals generative AI now ranks among the top three internal risks named by finance chiefs. Therefore, CFO AI ownership is no longer advisory; it is operational.

RGP’s December 2025 research underscores this movement. Additionally, 66% of surveyed CFOs expect measurable value inside two years, yet only 14% see it today. In contrast, just 4% of finance leaders describe their generative programmes as mature. These figures confirm the urgency driving transformation. These findings reinforce the evolving mandate. Consequently, expectations keep rising.

These dynamics explain why the finance office now architects data foundations and governance. However, a readiness gap endures. This gap sets the context for budgeting decisions discussed next.

Budget Trends And Pressures

Budgets mirror the strategic pivot. Gartner noted that 90% of finance organisations planned higher AI spending during 2024. Moreover, Salesforce found that CFOs allocate 25% of their AI funds to digital labour. Therefore, CFO AI ownership directly influences corporate capital plans.

Boards amplify the pressure. Additionally, OneStream reports growing demand for granular AI readouts each quarter. Consequently, CFOs tie funding to clear returns metrics. Nonetheless, many pilots stall before scale. In contrast, firms with upgraded data platforms unlock faster payback.

Budget trends highlight proactive investment yet reveal scrutiny. However, money alone cannot overcome fundamental blockers, as the next section shows.

Barriers To AI Scale

Legacy infrastructure remains the toughest hurdle. RGP discovered that 86% of CFOs blame aged systems for readiness gaps. Furthermore, only 10% fully trust enterprise data quality. Consequently, CFO AI ownership must extend beyond cheque writing to technical stewardship.

Talent shortages intensify risk. Deloitte surveys place analytic and model-governance skills at the top of concern lists. Additionally, Gartner observes minimal year-over-year growth in finance AI adoption, signalling capability constraints. Nevertheless, upskilling initiatives are accelerating.

Governance also challenges progress. Moreover, privacy fears and regulatory uncertainty slow deployment, especially in regulated finance sectors. Therefore, CFOs create cross-functional councils that include CIO and legal teams. These collaborations reduce fragmentation.

These obstacles clarify why execution lags ambition. However, careful measurement frameworks can restore momentum, as outlined below.

ROI Metrics And Expectation

Boards insist on defensible performance indicators. Consequently, CFOs broaden evaluation beyond expense reduction. Key measures now include:

• Productivity lifts in monthly close cycles
• Forecast accuracy improvement percentages
• Decision velocity, tracked through scenario-model iterations
• Revenue uplift from agentic service experiences
• Risk-adjusted returns on capital investments

Salesforce data links digital labour pilots to expected 20% revenue growth. Furthermore, McKinsey advises selecting limited, high-impact use cases. Therefore, CFO AI ownership requires disciplined portfolio management.

However, many pilots still report qualitative gains that fail to hit the P&L quickly. In contrast, firms capturing granular baseline metrics demonstrate earlier payback. These insights funnel back into budgeting loops covered earlier.

Collaboration Models Emerging

Effective collaboration defines successful programmes. Moreover, surveys reveal mixed leadership structures. Some companies adopt “CFO-first” models with the CIO serving as delivery partner. Others maintain CIO primacy while CFOs own ROI dashboards. Nevertheless, shared governance bodies prove common.

For example, organisations running SAP S/4HANA or Workday couple finance data with engineering APIs. Consequently, CFO AI ownership harmonises architectural and fiscal perspectives. Additionally, consultants such as McKinsey and RGP supply maturity frameworks that speed alignment.

Boards view collaborative designs favourably because they reduce accountability gaps. Therefore, operating models continue to evolve. These models set the stage for talent and credential discussions next.

Certification Pathways For Leaders

Upskilling bridges capability deficits. Furthermore, finance executives increasingly pursue specialised credentials. Professionals can enhance their expertise with the AI + Quantum Finance™ certification. Consequently, CFO AI ownership gains technical depth.

The curriculum covers data trust frameworks, agentic workflow design, and risk controls. Moreover, it maps lessons to recognised regulatory guidelines. Therefore, corporate audit committees regard such certifications as evidence of sound oversight. In contrast, informal learning rarely satisfies board scrutiny.

Credential investment yields dual benefits: skills growth and signalling power. These gains underpin organisational capability discussed in the final section.

Future Outlook

Survey results point toward continued budget growth through 2026. Furthermore, the readiness gap is narrowing as modern data stacks replace legacy platforms. Consequently, CFO AI ownership will deepen.

Finance leaders should focus on four near-term priorities. First, select two high-value use cases with clear returns. Second, modernise underlying data infrastructure. Third, institutionalise joint CFO-CIO governance. Fourth, invest in accredited talent paths.

These steps translate ambition into measurable outcomes. Moreover, disciplined execution protects corporate resilience while unlocking innovation.

CFOs who act now will shape the enterprise AI agenda and capture strategic advantage. Therefore, explore the linked certification to strengthen your leadership edge today.