CFOs Accelerate AI Investment to Boost Finance Performance
Bain & Company’s latest research shows that finance leaders are increasingly committing serious capital to artificial intelligence, with spending accelerating and benefits already emerging within finance teams.
In a global survey of more than 100 CFOs, 83% said they intend to raise company-wide AI investment by over 15% in the next two years, with a notable portion directed toward finance. Within that group, 42% expect their AI budgets to grow by at least 30% over the same period.
This upward trend is already evident in the short term. More than half of respondents are increasing AI spending by over 15% this year, while nearly 21% anticipate increases exceeding 30%. Over the coming year, most AI investment within finance will focus on financial planning, analysis, and reporting activities.
The survey sample includes a strong representation of large enterprises—half of the CFOs come from companies generating $5 billion or more in revenue, including 26 organizations with annual revenues above $10 billion.
According to Michael Heric, a partner at Bain & Company, finance leaders are at a critical inflection point. AI has moved beyond experimental use cases and is becoming central to finance operations. Meaningful investment in AI is now essential for improving productivity, managing risk, and influencing overall business performance.
The research also points to a clear relationship between the scale of AI adoption and the returns achieved. Among CFOs who have implemented AI broadly—whether through machine learning, generative AI, or autonomous agents—over 40% report high satisfaction with results. This compares to just 25% satisfaction among those still in pilot stages. Satisfaction levels rise above 60% for organizations with the most advanced AI capabilities, though overall satisfaction across all respondents stands at 31%.
While reducing costs and improving efficiency remain primary drivers for AI investment, CFOs identify speed as the most significant benefit. In a climate marked by economic uncertainty and supply chain challenges, AI enables finance teams to quickly detect risks, update forecasts, and redirect capital—offering a meaningful competitive edge.
Despite growing investment, most companies have yet to fully scale AI. Bain estimates that only 15% to 25% of CFOs have successfully expanded AI across their finance functions.
To turn AI investments into sustained performance gains, Bain outlines four key priorities for CFOs:
In a global survey of more than 100 CFOs, 83% said they intend to raise company-wide AI investment by over 15% in the next two years, with a notable portion directed toward finance. Within that group, 42% expect their AI budgets to grow by at least 30% over the same period.
This upward trend is already evident in the short term. More than half of respondents are increasing AI spending by over 15% this year, while nearly 21% anticipate increases exceeding 30%. Over the coming year, most AI investment within finance will focus on financial planning, analysis, and reporting activities.
The survey sample includes a strong representation of large enterprises—half of the CFOs come from companies generating $5 billion or more in revenue, including 26 organizations with annual revenues above $10 billion.
According to Michael Heric, a partner at Bain & Company, finance leaders are at a critical inflection point. AI has moved beyond experimental use cases and is becoming central to finance operations. Meaningful investment in AI is now essential for improving productivity, managing risk, and influencing overall business performance.
The research also points to a clear relationship between the scale of AI adoption and the returns achieved. Among CFOs who have implemented AI broadly—whether through machine learning, generative AI, or autonomous agents—over 40% report high satisfaction with results. This compares to just 25% satisfaction among those still in pilot stages. Satisfaction levels rise above 60% for organizations with the most advanced AI capabilities, though overall satisfaction across all respondents stands at 31%.
While reducing costs and improving efficiency remain primary drivers for AI investment, CFOs identify speed as the most significant benefit. In a climate marked by economic uncertainty and supply chain challenges, AI enables finance teams to quickly detect risks, update forecasts, and redirect capital—offering a meaningful competitive edge.
Despite growing investment, most companies have yet to fully scale AI. Bain estimates that only 15% to 25% of CFOs have successfully expanded AI across their finance functions.
To turn AI investments into sustained performance gains, Bain outlines four key priorities for CFOs:
- Prioritize speed as a strategic objective
- Focus on building scalable systems rather than isolated pilot projects
- Address inefficient or outdated workflows before introducing AI agents
- Avoid letting early pilot efforts limit future ambitions
Media contacts
Mike Simon (New York) — Email: Michael.simon@bain.com
Gary Duncan (London) — Email: gary.duncan@bain.com
Ann Lee (Singapore) — Email: ann.lee@bain.com
Mike Simon (New York) — Email: Michael.simon@bain.com
Gary Duncan (London) — Email: gary.duncan@bain.com
Ann Lee (Singapore) — Email: ann.lee@bain.com
Companies