According to PYMNTS.com, AI is now actively used in daily finance operations, with a clear, disciplined progression in its adoption. The data shows that 45% of CFOs are already using AI to monitor working capital and cash flows, while 52% would allow it to recommend liquidity and payment timing adjustments. Furthermore, 62% would let AI automatically monitor and adapt to new regulations. However, willingness to use AI drops sharply when tasks involve high complexity, cross-system coordination, or external risk. Currently, adoption is highest in structured, rules-based tasks like audit readiness and anomaly detection. The report frames this as CFOs “sequencing trust,” not resisting the technology.
The Trust Ladder
Here’s the thing: CFOs aren’t just being cautious for caution’s sake. They’re climbing a very specific ladder of trust. The first rung is pure visibility—using AI as a super-powered microscope to spot anomalies or track cash. That’s where nearly half of them are comfortable today. The next rung is advisory, where AI suggests actions, like payment timing. Over half are okay with that, as long as a human has the final say. But the top rung? That’s full autonomy for high-stakes, irreversible decisions. And basically, no one’s ready to go there for things like M&A or acting as a virtual CFO. The line is crystal clear: assistant, yes. substitute, no.
The Friction Gap
Now, the most interesting part might be the gap between current use and future expectations. The report notes that 43% of CFOs see AI-driven dynamic budget reallocation as a high-impact gain. But that’s not where it’s widely used today. Why? Because reallocating budgets or coordinating workflows across multiple systems is messy. It’s where finance teams feel the most daily friction. So CFOs believe AI’s biggest future value is in eliminating that fragmentation, even though the trust and integration hurdles to get there are still significant. They’re betting on the tech to solve their toughest operational headaches, just not yet.
The Long Game
So where is this all headed? The trajectory seems pretty logical. Early AI gives better control. Near-term AI is expected to streamline those clunky cross-system processes. And the long-term bet? That AI will eventually transform the most complex, judgment-heavy areas like multi-entity consolidation and regulatory adaptation. It’s a slow-motion revolution. CFOs are methodically moving the tech from the back office to the boardroom, from a tool that surfaces problems to one that might one day help shape the strategy itself. But make no mistake, the final authority, for the foreseeable future, stays human. And honestly, that’s probably how it should be.
