A new global study from OneStream reveals that Chief Financial Officers are taking a central role in corporate AI strategy, yet face significant pressure from boards to demonstrate tangible returns on increasing investments. The survey of over 350 CFOs highlights a landscape where AI budgets are set to surge in 2026, but confidence in strategy often outpaces successful large-scale deployment and a clear understanding of ROI.
Quick Intel
75% of CFOs now report they lead their organization's overall AI strategy.
83% of CFOs expect overall AI investment to rise across their organizations in 2026.
Despite leading, only 35% of CFOs report an excellent understanding of AI.
97% of CFOs say their board expects regular readouts on AI progress and ROI.
Current AI use is concentrated in financial close, forecasting, and compliance.
Barriers to scale include AI talent shortages, data quality, and integration challenges.
CFOs Take the Helm in Enterprise AI Strategy
The study positions the CFO as the emerging leader of the corporate AI agenda, with three out of four (75%) stating they now steer this strategy. This leadership coincides with anticipated budget increases, as 83% of CFOs expect organizational AI spending to rise in 2026, with nearly a quarter forecasting increases of more than 50%. However, a gap exists between strategic leadership and execution readiness. While 67% believe their AI strategy is ahead of the curve, only 33% report having successfully deployed AI at scale. "Boards and CEOs are looking to CFOs to lead the enterprise through the AI era," said Tom Shea, CEO and President at OneStream. "Finance sits at the intersection of data and decision-making, positioning CFOs as the natural architects of AI-driven performance."
Board Pressure and the ROI Measurement Challenge
With leadership comes heightened scrutiny. Nearly all CFOs (97%) are required to provide regular updates to their boards on AI investment, with a focus on demonstrating cost savings (66%), ROI (65%), and productivity gains (63%). While over half (56%) report real productivity gains, uncertainty remains, as 32% of CFOs express concerns about ROI uncertainty. This pressure is driving a more strategic collaboration within the C-suite, with half of CFOs noting their relationship with the CTO/CIO is becoming more strategic.
The OneStream study illustrates a pivotal moment for the Office of the CFO. While CFOs have successfully claimed leadership of the AI agenda and secured budget increases, the path forward requires bridging the gap between strategic intent and operational execution. The future will depend on their ability to overcome talent and data barriers, move beyond foundational use cases, and deliver the measurable, strategic value that boards and investors now demand.
The research was conducted online in the U.S., the U.K, and Australia by The Harris Poll on behalf of Highwire PR among 353 adults aged 25 years or older, living in the U.S, the U.K. or Australia, who are employed full-time in a CFO role at a business with 100+ employees and $50m+ revenue, and who are adopting or interested in adopting AI at their firm. The survey was conducted between the 18th and 26th of August 2025.
Data are weighted where necessary by employee-size categories to bring them in line with their actual proportions in the population. The sampling precision of Harris online polls is measured by using a Bayesian credible interval. For this study, the sample data is accurate to within ± 6.1 percentage points using a 95% confidence level.
OneStream is how today's Finance teams can go beyond just reporting on the past and Take Finance Further™ by steering the business to the future. It's the leading enterprise Finance platform that unifies financial and operational data, embeds AI for better decisions and productivity, and empowers the CFO to become a critical driver of business strategy and execution.
We deliver a comprehensive cloud-based platform to modernize the Office of the CFO. Our Digital Finance Cloud unifies core financial and broader operational data and processes and embeds AI for better planning and forecasting, with an extensible architecture, so customers can adopt and develop new solutions, achieving greater value as their business needs evolve.
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