Chief monetary officers (CFOs) have dramatically modified their method to synthetic intelligence (AI) in 2025, based on analysis from Salesforce, which has majored on agentic AI since its Dreamforce convention in September 2024.
CFOs have shifted from being cautious spenders to “strategic buyers who’re betting on AI not only for cost-cutting, however as an important engine for long-term income development”, based on the Salesforce researchers.
Nonetheless, safety or privateness threats and the very long time to return on funding (ROI) stay bugbears for 66% and 56% of CFOs, respectively.
One respondent stated: “Different know-how doesn’t usually contain the moral dangers AI does; if AI goes flawed, the reputational price impacts ROI in methods common instruments by no means would.” One other stated: “The continued funding required for retraining, monitoring and bettering AI fashions makes ROI extra fluid than for fixed-function instruments.”
The analysis was performed amongst 261 CFOs from 24 international locations throughout North America, EMEA and Asia-Pacific by a Salesforce analysis workforce in tandem with on-line survey firm Morning Seek the advice of.
In response to the survey, 70% of the 261 international CFOs surveyed reported having had a conservative AI technique in 2020, and now that quantity is 4%.
Some 61% of the CFOs stated AI brokers, which perform autonomously and so can carry out particular duties independently with out the necessity for human intervention, are altering how they consider ROI. The CFOs stated they now have a look at broad enterprise outcomes relatively than historically slender metrics, based on the researchers.
Salesforce defines autonomous brokers as “digital labour”. Its Digital labour developments survey, printed earlier this 12 months, discovered {that a} staggering 78% of UK organisations have been already utilizing agentic AI, versus generative AI, which requires human prompting.
Robin Washington, president and chief operational and monetary Officer at Salesforce, stated: “The introduction of digital labour isn’t only a technical improve, it represents a decisive and strategic shift for CFOs.
The introduction of digital labour isn’t only a technical improve, it represents a decisive and strategic shift for CFOs Robin Washington, Salesforce
“With AI brokers, we’re not merely remodeling enterprise fashions, we’re essentially reshaping all the scope of the CFO perform. This calls for a brand new mindset as we broaden past monetary stewards to additionally change into architects of agentic enterprise worth.”
One of many CFOs surveyed stated: “The ROI of older know-how usually is dependent upon speedy, measurable outcomes, whereas AI’s returns could accrue over the long run by an ongoing course of and new enterprise fashions.”
One other respondent stated: “Conventional know-how investments primarily concentrate on speedy monetary returns that may be simply seen, however AI advantages are a mixture of long- and short-term period. Key efficiency indicators are targeted on enterprise outcomes.”
The analysis discovered that CFOs are apportioning one-quarter of their AI funds to particularly agentic AI.
Rebalancing threat and reward
In assist of its view, Salesforce cited information from the Monetary Training and Analysis Basis’s (FERF) 2025 Monetary executives priorities report that stated practically 4 in 10 (38%) finance chiefs have been undecided in regards to the dangers and advantages of AI investments for finance operations in 2025. That has modified, in Salesforce’s view. Its analysis, in August 2025, signifies 61% of CFOs say AI brokers/digital labour are essential, and can proceed to be essential, to compete within the present financial surroundings.
Some 64% stated AI brokers/digital labour are altering their perspective on how their enterprise spends cash, and 35% stated AI calls for of them a riskier mindset with respect to know-how investments.
The analysis additionally depicts CFOs as seeing AI as a way to spice up gross sales in addition to lower prices, with 74% of those that are implementing brokers anticipating them to spice up income by one-fifth over their subsequent monetary 12 months.
The highest three duties CFOs are delegating to AI brokers are threat assessments (74%), monetary forecasting (58%) and expense administration (54%). Some 55% assume AI brokers will tackle extra strategic work than routine duties, and 72% say AI brokers will rework their enterprise mannequin.
One respondent stated: “AI gives real-time funds monitoring, which improves forecasting accuracy and helps defend ROI from overspending by higher monetary management.”
