Key Findings

  • Nearly half (45%) of finance leaders said their department's AI investments areprimarily aimed at boosting productivity, while only one-fifth (20%) said the main goal is improving decision quality, according to survey results released by Gartner on Monday (July 20).
  • The findings suggest that many finance organizations' AI priorities may not be keeping pace with rising expectations—boards are increasingly looking beyond mere efficiency gains.
  • "Many CFOs are prioritizing efficiency use cases, even as boards place greater emphasis on investments that drive growth, improve decision-making, and deliver competitive advantage," said Shankar Keshav, chief analyst in Gartner's finance practice, in a press release.

Deeper Insights

These findings highlight a broader challenge facing CFOs: boards and investors are increasingly scrutinizing whether AI spending translates into measurable business value.

According to a study released last month by Cloudzero, a company that calls itself an "AI ROI firm," a majority (87%) of finance leaders feel pressure to link AI spending to business outcomes within a year, but only 22% have achieved that goal. Cloudzero's survey also found that 66% of boards condition additional AI funding on proof of return.

The pressure is not limited to corporate boards. Research released by Janus Henderson Investors in May shows that nine out of ten investors have at least some concerns about AI, with 28% worried that AI may fail to meet expectations. Two-thirds of investors said theyare concerned about a possible AI bubble or market correction in the near term。

Corporate finance departments are especially seen as a testing ground for AI's impact.

Gartner notes that while finance departments are reaping tangible efficiency gains from AI, boards are increasingly expecting forward-looking business outcomes.

"The question is no longer whether individual AI projects work, but whether the overall finance AI portfolio is so heavily weighted toward productivity that it fails to deliver the broader value boards now expect," Gartner said in the report.

The report said only 17% of CFOs reported significant or transformative value from productivity-oriented investments, compared with 31% for decision-quality projects. Gartner said organizations that invest heavily in "disruptive investments"—those that create new value propositions, products, or markets—are more than twice as likely to report "high realized value."

The global research and advisory firm noted that while efficiency-oriented use cases can deliver short-term gains, their business impact may plateau once processes become faster or require less manual effort.

"This imbalance can lead to a perception gap—finance leaders report progress in AI adoption, but boards see limited strategic impact. As a result, even well-executed AI projects may fall short if they fail to address the outcomes most valued at the enterprise level," Keshav said in the press release.

Gartner surveyed more than 200 finance executives globally in February and March.