Executives Initially Hesitant Towards AI Investments, Now Eager Following the Onset of AI Agents
In a significant shift, Chief Financial Officers (CFOs) worldwide have transitioned from cautious AI spenders to strategic investors in agentic AI — autonomous AI technology capable of executing tasks independently. This transformation marks a fundamental rethink in how CFOs evaluate return on investment (ROI), moving beyond traditional cost-cutting measures to broader business outcomes enabled by AI agents.
According to a recent survey, a third of respondents have adopted an aggressive approach to AI technology, with just 4% of CFOs pursuing a cautious approach compared to 70% in 2020. This shift is primarily driven by the recognition of AI agents, or "digital labor" as Salesforce terms them, as transformative, not just technical upgrades. They are altering the CFO role from financial stewardship to architects of "agentic enterprise value" that enhances productivity, decision-making, and new business models.
The pressure to accelerate tech investment ROI has also played a crucial role in this shift. CFOs are now focusing on longer-term value creation through AI-driven innovation and automation, rather than seeking short-term returns. This transition is further supported by the rise of autonomous AI agents capable of multi-step planning, API interactions, and workflow automation. Enterprises increasingly demand goal-driven agents that operate within core systems such as CRMs and ERPs, embedding AI agent functionality as a strategic enabler across business functions.
The deployment of AI agents in the real world is a topic of interest, with nearly three-quarters (74%) of CFOs believing AI agents will cut costs and increase revenue by up to 20%. Nearly two-thirds (61%) of CFOs said AI agents have changed how they evaluate ROI and are now measuring success based on productivity and efficiency, as opposed to simple financial rewards.
However, concerns about trusting AI agents persist among IT leaders. Privacy risks associated with AI agents are a leading concern for 66% of respondents. One respondent noted that the ethical risks of AI, if not managed properly, can affect ROI in ways that regular tools never would.
Despite these concerns, CFOs are dedicating approximately 25% of their total AI budgets to AI agents. The statement about AI agents reshaping the entire scope of the CFO function was made by Robin Washington, president and COO of Salesforce.
The benefits of AI are a mix of long and short-term duration, according to respondents. Positive returns on investment (ROI) have played a significant role in the change of approach towards AI by CFOs. Concerns about whether AI would deliver a return on investment were common in 2023 and 2024, but this has changed with the arrival of AI agents.
Most agentic AI tools are seen as repackaged RPA solutions and chatbots, but they are evolving rapidly to meet the demands of businesses seeking strategic, growth-focused leadership. The CFO role itself is evolving with AI, enabling more forward-looking, predictive, and strategic financial management, supported by real-time data and AI-driven insights, rather than retrospective reporting.
In summary, CFOs now view agentic AI as a pivotal technology that changes both how they invest and how their organizations operate, driven by the growing capabilities of autonomous AI agents and evolving expectations for strategic, growth-focused leadership.
[1] Salesforce. (2025). State of the CFO: The Rise of the Agentic CFO. [online] Available at: https://www.salesforce.com/content/dam/web/en_us/documents/articles/state-of-the-cfo-the-rise-of-the-agentic-cfo.pdf
[2] Deloitte. (2025). The CFO Agenda: Navigating the Digital Economy. [online] Available at: https://www2.deloitte.com/content/dam/Deloitte/us/Documents/about-deloitte/us-cfo-agenda-2025.pdf
[3] PwC. (2025). The Future of Finance: The Impact of AI on the CFO Role. [online] Available at: https://www.pwc.com/us/en/services/consulting/technology/artificial-intelligence/the-future-of-finance-the-impact-of-ai-on-the-cfo-role.html
[4] Gartner. (2025). The Future of AI: Autonomous AI Agents and the Agentic Enterprise. [online] Available at: https://www.gartner.com/en/human-resources/hr-leadership/the-future-of-ai-autonomous-ai-agents-and-the-agentic-enterprise
[5] McKinsey & Company. (2025). The New CFO: Redefining the Role in the Digital Age. [online] Available at: https://www.mckinsey.com/business-functions/strategy-and-corporate-finance/our-insights/the-new-cfo-redefining-the-role-in-the-digital-age
- The transformation in AI investment strategies among CFOs is evident, as they are now dedicating a significant portion of their budgets to AI agents, with the aim of enhancing productivity, decision-making, and new business models.
- The increased reliance on AI agents, such as autonomous AI technology capable of executing tasks independently, is altering the CFO role from financial stewardship to architects of agentic enterprise value, as they strive to create long-term value through AI-driven innovation and automation.
