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85% of CFOs Say AI Is Central to Their Strategy. 92% Worry They Can't Pull It Off.

Every CFO has an AI strategy. Far fewer have the data foundation, infrastructure, or ROI clarity to execute on it. Based on a survey of 600 global finance leaders, The Strategic CFO Report maps the precise gap between AI ambition and operational reality, what's causing it, what it's costing, and what top-performing CFOs are doing differently.

Download the full findings with complimentary access to learn:

  • Why 63% of CFOs think they have full spend visibility, but only 5% do
  • What's driving AI strategy concern from 66% to 92% in a single year
  • Why CFOs with instant data access expect AI ROI 3x faster
  • Three barriers keeping 87% of organizations from deploying AI at scale
  • How fragmented systems drain 26 hours monthly and how to fix it

Key Findings

92%

are concerned about their ability to implement their AI strategy

5%

can access all spend data instantly in a single system

76%

say difficulty quantifying AI ROI is hindering further investment

“Most CFOs are trying to prove AI ROI after the fact because the foundation wasn’t ready when the investment was made. The ones getting ahead of this have stopped treating ROI as a reporting exercise and started treating it as a design decision, one that gets made when you choose the platform, not when the board asks the question.”
— Mike Agresta, Chief Financial Officer, Coupa

FAQ: The Strategic CFO Report 2026

What are the biggest challenges CFOs face in 2026?

CFOs in 2026 face three critical challenges: executing AI strategy, fragmented spend data, and proving AI ROI to the board. Research from 600 global finance leaders shows 92% are concerned about AI implementation, and only 5% have real-time visibility into unified spend data across their organization.

Why is AI ROI so difficult to measure in finance?

76% of CFOs say difficulty quantifying AI ROI is moderately to significantly hindering further AI investment. The core problem is structural as most finance teams are layering AI onto fragmented data environments, which means AI cannot perform at the speed or precision needed to produce measurable returns.

What is agentic AI and why does it matter for finance leaders?

Agentic AI refers to technology that can analyze complex situations, make recommendations, and execute multistep workflows autonomously without requiring human intervention at every step. 41% of CFOs believe agentic AI will deliver the greatest long-term financial returns, yet only 13% have deployed it successfully.

What are CFO priorities for AI investment in 2026?

In 2026, CFO AI investment priorities include financial planning and forecasting, supplier risk assessment, spend analysis, and eliminating manual processes. 85% say AI is central to their financial strategy, with 100% planning new AI investments in the next six to 12 months. Download the report to gain full insights into current and future AI investments.

What does the 2026 Strategic CFO Report cover?

The 2026 Strategic CFO Report covers AI strategy execution, real-time spend visibility challenges, agentic AI readiness, finance transformation, and geopolitical risk management. Based on a survey of 600 senior finance leaders across North America, Europe, Japan, and Australia, it delivers global CFO benchmarks and peer context for 2026.

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