CFOs Weigh in on AI Investment Plans

CFO AI investment plans are shifting rapidly as generative AI becomes a “when,” not “if” conversation in the boardroom. It’s showing up in budgets, operating models, and boardroom discussions, but investments are cautious, calculated, and inconsistent.

In a recent eGroup webinar for CFOs, we polled the financial leaders from mid-sized organizations to benchmark on investment, funding approaches, and priorities for the year ahead.

Here are the findings that stand out…

How CFOs Are Framing GenAI Investments Right Now 

One of the first polls asked how organizations are currently thinking about GenAI investments. The responses showed a meaningful shift from experimentation to business intent. 

• As a growth investment – 37% 

• For strategic competitive advantage – 31% 

• For cost reduction/avoidance – 18% 

• As a cost of doing business – 6% 

• As ad hoc/experimental – 6%

Two insights stand out:

First, 68% of CFOs view GenAI primarily as a growth or competitive lever, not just a productivity tool. Only 6% see it as a basic cost of doing business today. This suggests AI is still being treated as a strategic investment, not yet as table stakes.

Equally important, measuring growth and competitive advantage from AI is not a straightforward process. While expectations are high, capturing real value requires clearly defined success metrics and a plan to track them over time.

Budgeting Models Are Still A Work In Progress 

We also asked how GenAI is being funded heading into 2026. The results suggest that most organizations are still figuring this out. 

• Central IT department budget – 43% 

• Not formally budgeted yet – 31% 

• Chargeback to lines of business based on usage – 18% 

• Centralized enterprise/corporate investment – 6% 

What stands out in these findings is that nearly a third of organizations haven’t formally budgeted GenAI at all, even as usage expands. That’s not a criticism. It could be a bias from mid-sized orgs still feeling out how to operationalize AI budgets.  

From a CFO perspective, though, this creates tension: 

• Costs can scale faster than expected. 

• Limited IT budgets can be holding back meaningful use. 

• Shadow AI usage can creep in if people aren’t given the tools they want to use. 

Funding models don’t need to be perfect on day one, but they do need to evolve as GenAI moves from pilot groups to enterprise-wide rollout.

How Much Of The Overall Budget Is Really Going To AI? 

We intentionally asked this question in terms of overall budget, not just technology spending. Our attendees were funding AI with the following percentages: 

• 1–5% of the overall budget – 57% 

• Nearly zero – 28% 

• 5–10% – 7% 

• 10–20% – 7% 

• Above 20% – 0% 

These numbers pale in comparison to what big banks and CEOs from KPMG’s 2025 survey are saying, where 69% of CEOs surveyed said they were spending 10-20% of their overall budget on AI.  

Where CFOs Expect AI Dollars to Go Next 

Another poll focused on where GenAI budgets are expected to be concentrated over the next 12 months. In this poll, attendees could vote for more than one option. 

• Process change/redesign – 28% 

• Making the organization’s data AI-ready – 23%  

• Ensuring data security and compliance – 19% 

• Organizational change management (adoption) – 19% 

• Licensing and cloud services – 9% 

The fact that CFOs are directing AI budgets toward process redesign, data readiness, and adoption of technology signals a deeper understanding that real value comes when people and processes evolve alongside new tools.  

Rethinking ROI: Beyond “Time Saved”

Individual productivity gains from AI are real. In customer examples discussed, organizations are seeing 10-15% time buybacks per employee, sometimes within weeks. 

However, the more compelling ROI often shows up at the process level. One customer shared how they reduced a bid and proposal cycle from 10–14 days down to roughly four hours when GenAI was applied end-to-end. See the case study from Verdantas.

Reflecting on the 68% who invest in AI to grow and compete, the key questions become: 

• Does this compress cycle times in ways that affect revenue or risk? 

• Does it improve quality and consistency, not just speed? 

• If we took this capability away, would the business feel it? 

In many cases, leaders say the answer to that final question is a clear yes. That is often the strongest signal that AI has moved from experimentation to embedded value.

Adoption Is A Leadership Issue, Not A Technology Issue 

Organizations that are seeing momentum tend to: 

• Have executives visibly using and talking about GenAI 

• Invest in ongoing AI literacy, not one-time training 

• Celebrate wins and share practical prompts across teams 

For CFOs, this is where sponsorship really matters. Adoption drives ROI, and adoption does not happen by accident. 

CEO Dr. Dana Anderson from WSIPC said it well in his case study comments. 

Final Thought for CFOs 

The takeaway from both the conversation and the polling is straightforward. GenAI value can be significant… But it is earned, not simply installed! 

Thanks again to everyone who participated and shared candid input. The benchmarking alone made this an insightful conversation.

See How AI Investment Translates to Measurable Business Impact

GenAI value is earned through strategy, governance, and adoption. Explore how eGroup helps CFOs move from experimentation to operational ROI.