TLDR: A recent Datarails survey reveals a significant shift in corporate leadership, with CEOs increasingly taking the lead in driving technological transformations, particularly AI adoption, within finance departments. While CFOs are highly engaged with AI, CEOs are now the primary initiators of these strategic overhauls.
A new Datarails survey of 389 finance leaders, published on November 4, 2025, indicates a notable shift in corporate leadership regarding finance technology initiatives. The research highlights that CEOs are now the primary drivers of AI deployment within finance departments, surpassing Chief Financial Officers in this strategic role.
According to the survey, over four in ten finance leaders (44%) identify the CEO as the main force behind AI adoption in finance. In contrast, less than a third (28%) report that the CFO is leading these efforts. This pattern suggests that in major tech overhauls within finance, some CFOs are currently playing a secondary role.
Despite this shift in leadership, the data also reveals that CFOs are highly proficient in AI usage. More than eight in ten CFOs (84%) state they personally use generative AI, and over three-quarters (77%) are utilizing it within authorized AI programs. This high level of personal engagement among CFOs has contributed to a rapidly accelerating rate of AI implementation at the organizational level. Nearly two-thirds of companies surveyed adopted AI in finance within the past 12 months, with only 11% reporting more than 24 months of usage.
The increasing involvement of CEOs in finance’s technology agenda underscores a broader perception of the CFO role evolving beyond a mere cost center to a revenue driver. However, the survey also implies a challenge for CFOs: if they do not proactively define the return on investment (ROI) model for these technologies early on, they risk losing control over the narrative of how value is communicated. This situation necessitates that CFOs approach AI measurement with the same rigor as capital allocation, clearly articulating the financial rationale behind these initiatives while managing the broader strategic visions of their CEOs.
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Expectations for productivity improvements from AI in finance are high. Almost four in ten (38%) finance leaders anticipate productivity gains of 11% to 25%, and over one in three (36%) expect even higher gains of 26% to 50%. Overall, a significant 92% of finance leaders foresee at least an 11% improvement. Interestingly, only 43% expect a corresponding headcount decline of more than 11%, suggesting a belief that AI will enhance finance’s processing power and volume without necessitating widespread layoffs or mass elimination of future roles.
