Finance organizations are directing more artificial intelligence investment toward productivity improvements than decision-making capabilities, potentially creating a gap between AI adoption and the business outcomes corporate boards expect, according to Gartner.
In a survey of 204 finance leaders conducted in March, the Stamford, Conn.-based technology consultancy found that 45 percent of finance AI investments focus on productivity, compared with 20 percent directed at improving decision quality. The remaining 35 percent balanced the two objectives.
Gartner said finance departments frequently concentrate AI spending on improving individual productivity or streamlining transactional processes. While those projects can generate efficiencies, their benefits may plateau unless they influence broader business decisions or change how finance functions operate.
“Many CFOs are prioritizing AI use cases focused on productivity and efficiency,” said Shankar Keshav, principal analyst in the Gartner Finance practice. “However, boards place greater emphasis on investments that drive growth, improve decision-making and deliver competitive advantage.”
The research found organizations investing in projects creating new value propositions, products or markets were more than twice as likely to report high realized value from AI.
Gartner recommends CFOs manage AI spending as a portfolio, balancing efficiency projects with initiatives supporting decision-making, scenario analysis and growth opportunities. The firm also recommends measuring AI programs based on enterprise impact rather than metrics such as the number of pilots launched or hours saved.