CFOs need a structured and disciplined approach to finance AI adoption if they are to convert growing AI activity into measurable business impact, according to Gartner, Inc., a business and technology insights company.
Speaking at Gartner Finance Symposium/Xpo 2026 in London, Ash Mehta, Sr Director Analyst in the Gartner Finance practice, said finance leaders are right to question whether their AI efforts are delivering enough value. Gartner data shared in the session – taken from a June 2025 survey of 183 CFOs – showed that 84% of finance organizations have implemented or are planning to implement AI, yet only 7% report a high or very high impact.
Gartner recommends CFOs approach finance AI in three steps: set the vision and identify maturity, build the roadmap, and execute and scale use cases.
Set the Vision
Translate Maturity Gaps into a Roadmap
Figure 1. Mapping Your Current and Target AI Maturity
![[Image Alt Text for SEO]](https://emt.gartnerweb.com/ngw/globalassets/en/newsroom/images/graphs/fesu26d1prchart.png)
Source: Gartner (June 2026)
Execute and Scale Use Cases
“If everything is a priority, nothing gets funded. CFOs should identify 3-5 use cases to pilot at a time,” said Mehta. “The strongest roadmaps are living plans, not static documents. Finance leaders should customize the roadmap to their organization, review it as AI capabilities and business priorities evolve, and aggressively scale the use cases that succeed.”
