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Data & AI
Market Narratives
AI Ambition is Outpacing Financial Readiness
Jan 30, 2026
CFOs see AI as strategic but remain cautious, prioritising compliance and measurable value as generative AI adoption stays limited and incremental.
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CFOs acknowledge the strategic importance of AI but remain unconvinced about its realised value. Generative AI investments are delivering limited ROI, with most use cases still in early-stage pilots focused on low-risk efficiency gains. Budget decisions prioritise alignment, compliance, and measurable business impact over innovation pressure. Progress toward agentic AI is constrained by fragmented data environments, integration complexity, governance concerns, and trust issues, resulting in cautious, incremental adoption rather than rapid scaling.
Core insights:
- ROI gap persists: Most Generative AI initiatives are still under evaluation, with few meeting CFO expectations for tangible returns.
- Value-first investment: CFOs fund AI based on strategic alignment, risk management, and business impact, not hype or market pressure.
- Scaling challenges: Agentic AI ambitions are limited by data readiness, integration complexity, governance, and trust, slowing progress beyond pilots.