AI is widening the remit of finance chiefs faster than some finance functions describe themselves as ready to use it at scale. In a study published September 30, IBM reports that 62% of surveyed finance leaders have taken on a wider technology or AI strategy role, while 6% describe their finance function as transformation-ready.
Who the findings describe
IBM’s Institute for Business Value worked with Oxford Economics to survey 1,500 CFOs and equivalent leaders across 33 geographies and 26 industries. Fieldwork ran from February to April 2026. The findings are respondents’ assessments, and the two percentages answer different questions.
Why budget responsibility is not readiness
CapKet analysis: Being responsible for an investment does not demonstrate that the team has reliable data, a workable operating process or a clear way to judge the result. A board can therefore ask two separate questions: who owns the decision, and what evidence supports the proposed rollout?
For example, a forecast-assistance project could record the time spent preparing forecasts, the errors requiring correction and the cost of running the tool. Agreeing those measures before deployment makes a later assessment more meaningful than simply recording how many employees have access. This is an illustrative evaluation approach, not an IBM customer result.
Budget decisions should also identify when a project will be reviewed and what would justify continuing, changing or stopping it. A model demonstration and a recurring business process are different stages of delivery.
Read the survey with its limits
IBM is a supplier of AI and consulting services. CapKet has not examined individual responses or independently audited the organisations. Survey associations cannot, on their own, prove that AI caused stronger financial performance. Compare the methodology question with our GFT survey explainer.
Primary source: IBM’s September 30 release and methodology, checked at approximately 20:43 IST.