From AI Ambition to AI Advantage.
CFOs Are All-In on AI. The ROI Still Isn’t There.
While 66% of CFOs expect measurable AI impact within two years, only 14% are seeing meaningful ROI today. Our latest CFO Research Report reveals what’s really holding organizations back—and what leading enterprises are doing differently.
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Why This Research Matters
AI now sits at the center of the finance agenda, driving expectations around forecasting accuracy, operational efficiency, risk management, and enterprise agility. Yet many organizations are building AI strategies on fragile foundations.
Based on insights from 200 CFOs, this research uncovers a growing divide between AI ambition and AI readiness, and explains why most investments have yet to translate into performance-level returns.
It is a finance leader’s guide to turning AI potential into measurable business outcomes.
Inside the 2026 CFO Pulse Research, you’ll discover:
- Why 75%+ of major finance transformations miss their original goals—and how readiness, not technology, is the culprit
- The top barriers preventing AI ROI today, including data trust, legacy systems, governance gaps, and skills shortages
- How $10B+ organizations achieve 2x higher AI ROI confidence through stronger structure
Key Research Highlights
86% remained constrained by legacy systems
74% are pursuing infrastructure modernization and AI innovation in parallel
68% cite skills and capabilities as a significant barrier to AI ROI
14% report significant AI ROI today
MORE ABOUT THIS RESEARCH
The 2026 CFO Research Report was conducted by RGP in October and November 2025. The survey featured insights from 200 senior finance executives across the United States, spanning technology, healthcare, financial services, and CPG/retail industries. The data was collected via an online questionnaire and supplemented by in-depth qualitative interviews with select CFOs to contextualize quantitative findings.
Respondents were evenly distributed across company sizes, with representation from:
- Enterprises with $10B+ in annual revenue
- Large and mid-sized organizations ($1B–$10B)
- Small firms ($500M–$1B)