Why does it matter?
CFO scrutiny would push AI spending toward projects that can prove business value.
Direct quote
AI value is failing to land: Only 15% of AI decision-makers reported an EBITDA lift for their organization in the past 12 months, and fewer than one-third can tie the value of AI to P&L changes. The payback expectations are high -- 85% of C-level AI decision-makers expect a positive return within three years to consider an investment successful. Given this, we believe that CEOs will pull more CFOs into AI deals in 2026.
Forrester