Deloitte’s research indicates that most organizations have moved beyond pilot AI projects: nearly two-thirds of surveyed companies are actively using AI solutions. As a result, the responsibilities of chief financial officers (CFOs) have broadened substantially: alongside ensuring financial stability and managing risk, CFOs are now expected to play central roles in innovation, technology investment decisions and shaping growth strategy.
Three development paths for the finance function
Deloitte identifies three main trajectories for finance functions going forward:
- Automation and AI: financial processes can become faster, more accurate and more cost-effective through automation and AI.
- Predictive modeling and resource allocation: advanced predictive models support growth planning and more effective allocation of resources.
- Investor confidence and transparency: AI-driven analytics and reporting can increase operational transparency and strengthen investor trust.
Organizational impact and CFO responsibilities
The study emphasizes that AI’s effects extend beyond finance: the spread of AI-driven robotics and autonomous systems creates new cost structures and operating models. Evaluating these financial effects — particularly return on investment for projects and transformations of business models — falls increasingly to CFOs as a core responsibility.
The growing role of autonomous AI agents in business decision-making is also notable: Gartner forecasts that by 2028 such agents could influence up to 15 percent of day-to-day decisions. Deployment is nevertheless slowed by limitations in legacy systems and challenges related to data management.
Costs and infrastructure: inference and operations
Deloitte highlights that operating AI is becoming more expensive, especially inference costs — the expenses related to running trained models in production. This trend places pressure on companies and makes infrastructure optimization a key issue for CFOs, who must weigh cloud, hybrid and on-premises deployment options in terms of cost and risk.
Competitive advantage and the future CFO
According to Deloitte, companies will be more competitive when their CFO does not merely follow AI-driven change but actively leads it, aligning financial decisions with innovation and technology objectives. This shift demands new competencies from finance leaders and closer cross-functional collaboration within organizations.
Conclusions
The research makes clear that AI adoption is not only a technical challenge: it affects corporate strategy, cost structures and leadership roles, particularly for CFOs. Finance chiefs will be pivotal in translating AI investments into returns and steering operational transformation in the years ahead.
