Nearly 4 in 10 CFOs Expect Gen AI Returns Within Two Years

Generative AI is moving from pilot projects into core corporate finance, spanning financial reporting, capital and working-capital management, and risk functions. That shift matters because CFOs control investment discipline and must weigh productivity gains against governance, data security and talent constraints. PYMNTS Intelligence’s benchmark focuses on large U.S. companies with at least $1 billion in annual revenue, offering a view of whether enterprise adoption is progressing from experimentation toward scalable operations.

In a report published in February 2026, PYMNTS Intelligence surveyed 60 CFOs from Dec. 15 to Dec. 19, 2025. It found 39.1% expect generative AI to deliver “very positive” returns within one to two years, signaling confidence in targeted applications even as full integration remains a longer-term undertaking. The average number of drawbacks cited fell to 4.23 in December from 6.92 in July 2025; concerns over errors and output problems dropped to 35% from 80%, while cost and maintenance concerns declined to 23.3% from 78.3%.