Finance trends 2026: AI insights rise, but clear ROI still lagsDespite broad adoption, a survey finds that fewer than one quarter of finance leaders report clear, measurable benefits from AI.Steve Gallucci, Ed Hardy, Justin Silber, David Turk and Tim MurphyUsing AI to transform the finance function remains an elusive goal for manyGift this article6 min read4 hours agoAlmost every finance department is at least experimenting with AI, according to the survey conducted for Deloitte’s inaugural Finance Trends 2026 report. The survey, which drew on responses from 1326 global finance leaders from around the world and across industries, also found that 63 per cent of respondents have fully deployed and are actively using AI solutions in their finance function.Yet, for many, there is still more work to do to amplify the reach and measurable impact of their AI investments. For instance, among respondents actively using AI solutions, only 21 per cent believe those investments have already delivered clear, measurable value; and only 14 per cent have reached the additional milestone of fully integrating AI agents directly into the finance function.The findings likely reflect the challenge of moving from pilot projects to embedding AI into daily finance operations. For many, enabling AI agents to handle specific tasks remains a relatively new frontier.Progress in adopting AI depends on an organisation’s stage of implementation. The survey highlights both the hurdles and opportunities finance teams face.Early Challenges: Legacy Technology And Unclear ROIUsing AI to transform the finance function remains an elusive goal for many survey takers. For example, respondents from organisations in the early phases of AI adoption (those who have only reached the AI deployment stage) say they are grappling with the weight of legacy infrastructure.In the survey, 41 per cent of early-stage teams cite legacy technology as a barrier, compared with 31 per cent of AI leaders — respondents who have implemented, measured, and integrated AI in finance. Several finance leaders said in interviews that they are actively going through a digital transformation to their enterprise resource planning (ERP) systems to provide greater flexibility and access to insights. They note, however, that this is a multiyear journey.Demonstrating ROI is another hurdle. In the survey, 30 per cent of finance leaders in the early stages of AI adoption struggle to justify ROI, compared with 21 per cent of AI leaders.Previous Deloitte Global research suggests finance leaders should consider adopting a more holistic view of AI returns — measuring sentiment such as organisational trust along with traditional financial metrics.Many organisations are primarily using AI to drive efficiency, with a smaller group beginning to reimagine business models, offerings, roles, and ways of working, according to Deloitte’sJanuary 2026 State of AI in the Enterprise report. In a survey of 3200 business and IT leaders around the world, 30 per cent say their companies are redesigning key processes around AI. Thirty-seven per cent claim to be using AI at a surface level with little or no change to underlying business processes, a slightly higher proportion than the 34 per cent who have started to use AI to deeply transform their businesses.Graybar, an electrical supplies distributor, recently undertook a technology-driven business transformation. SVP and CFO David Meyer stresses how enhanced AI and analytics help optimise working capital, profitability, and financial planning. “We’ve already seen benefits to working capital and are expanding our use of analytics, machine learning, and AI to improve forecasting, optimise inventory, and increase cash flow,” he says. “On top of that, we will be applying scenario planning and predictive analytics capabilities to support analysing acquisition and growth targets.”A Top Concern: Ensuring Data Privacy in FinanceData security remains a primary challenge for AI adoption in finance. It ranked as the leading concern for 57 per cent of AI leaders, compared with 44 per cent of those earlier on their AI journey.Several interviewees say data privacy is especially important in finance, given the sensitivity of the data involved. They emphasise that securing and ensuring compliance for AI tools will be critical as teams expand AI use in sensitive workflows and decision-making processes.To help manage these sensitivities, Johnson & Johnson, the healthcare company, is creating more nuanced governance models to ensure proper usage and deployment of AI solutions. Bridgette Link, SVP, Finance Solutions and Technology, explains that as they are implementing a new ERP system, they are examining the entire life cycle of the financial process to ensure each relevant facet has a data steward responsible for protecting and considering proper data usage. “For example, our accounts receivable, accounts payable, and supply chain teams all have a data steward assigned with more specialised teams supporting them in assessing each of our data use cases,” says Link. Even with these hurdles, the vast majority of finance chiefs believe AI will likely play a major role within the finance function. In Deloitte’s fourth quarter 2025 North American CFO Signals™ survey, 87 per cent of 200 surveyed CFOs say that AI will be extremely or very important to their finance departments’ operations this year.Some finance leaders see significant potential in agentic AI as a tool for financial planning and analysis, helping navigate uncertainty and guide capital allocation. Agentic systems can also support finance leaders under pressure to move more efficiently on critical tasks. The Finance Trends survey shows three assistive areas where respondents see the greatest opportunity: sales and profitability management (48 per cent), working capital optimisation (46 per cent), and expense management (44 per cent).Among respondents to the CFO Signals survey, slightly more than half (54 per cent) said that integrating AI agents in their finance departments will be a transformation priority. In fact, some efforts are well under way. Hewlett Packard Enterprises’ CFO Marie Myers is prioritising agentic solutions across the finance function. “Democratising AI means making advanced tools accessible and actionable for everyone. We’ve made agentic AI solutions available to our finance colleagues, to automate routine processes and tasks,” says Myers. “We are also building AI solutions that will provide predictive analytics, insights, and decision support. These innovations free our teams to focus on higher-value work — partnering with business leaders, shaping strategy, and driving growth.”Rather than layering existing workflows with new AI agents, companies face the challenge of redesigning work that was designed for human employees. Deloitte’s Tech Trends 2026 notes that “as organisations embrace the full potential of agents, not only are their processes likely to change but so will their definition of a worker.”Algar Telecom, a Brazilian telecommunications company, introduced an AI agent called “Billy” within its finance function in 2024, and it is already having an impact. In their industry, most billing errors occur on the first invoice they issue to new customers, so they’ve charged Billy with reviewing these invoices. “Billy tries to crosscheck the contract with the information entered into the CRM system and corresponding invoice,” says Algar CFO Gustavo Matsumoto. So far, in the first nine months of 2025, Billy reviewed 25 per cent of all first invoices issued and has captured an additional US$1.5 million in profit.Steve Gallucci is U.S. National Managing partner, CFO Program; Ed Hardy is partner and U.S. Finance Services Leader; and Justin Silber is principal and U.S. Finance Transformation leader, all with Deloitte LLP; David Turk is partner, Technology and Transformation, Deloitte Canada LLP; and Tim Murphy is senior manager, Enterprise Growth & Innovation, Deloitte Global.As published in the 24 January 2026 edition of the WSJ CFO Journal.Disclaimer     This publication contains general information only and Deloitte is not, by means of this publication, rendering accounting, business, financial, investment, legal, tax, or other professional advice or services. This publication is not a substitute for such professional advice or services, nor should it be used as a basis for any decision or action that may affect your business. 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