Can finance leaders turn confidence into growth?
Chapter 2Finance leaders want to focus on strategy, but day-to-day demands still take up much of their time.
India Finance Leaders Barometer 2026
Chapter 3
More than half of finance leaders report measurable benefits from AI investments, although only 8% have achieved significant value. As adoption matures, the priority is shifting from individual use cases to integrated, enterprise-scale transformation.
Finance leaders are increasing their commitment to AI, automation and broader finance transformation. Over the next year, 75% of respondents plan to devote more time and resources to adopting AI and automation.
Early investments are beginning to produce results. More than half of respondents report measurable benefits from AI over the past 12 to 24 months, although only 8% describe the impact as significant. For most organisations, the gains remain moderate or limited, suggesting that AI is creating value but has not yet transformed financial performance at scale.
Many organisations are applying AI to selected activities such as transaction matching, forecasting, reporting and controls. These use cases can improve productivity and decision-making, but their impact remains concentrated within individual tasks or processes.
The next stage will require finance functions to move beyond isolated applications and integrate AI across end-to-end workflows. This means combining AI adoption with process redesign, stronger data foundations, clear ownership and appropriate governance.
Expected shift in finance & resource
Select data set:
AI investment only becomes meaningful when finance leaders can point to a clear business outcome. That means defining the problem upfront, setting a baseline and tracking whether AI is reducing processing time, improving accuracy, strengthening cash flow or helping teams make better decisions. Without that discipline, it is easy to mistake activity for impact.
Naveen Bhatia
CFO, Times Internet
AI is starting to show promising incremental benefits
More than half of finance leaders (54%) report a measurable impact from AI investments over the past 12-24 months, with 23% reporting moderate improvements, 23% reporting limited improvements, and 8% reporting significant benefits.
At the same time, relatively few organisations (9%) report no measurable impact. However, the findings also suggest that AI adoption remains in its early stages across many finance functions. Nearly one in five respondents (18%) say it is too early to assess results, while a further 17% report that they have not yet made meaningful AI investments.
The results indicate that AI is already creating value across finance organisations, but that the majority of benefits achieved so far are incremental rather than transformational. This is consistent with many organisations focusing initial AI deployments on specific use cases such as forecasting, reporting, controls and operational efficiency, rather than reimagining end-to-end finance processes.
As finance functions mature their AI capabilities, the opportunity will shift from isolated productivity gains to broader process redesign, improved decision support and more scalable operating models. Organisations that combine AI with strong data foundations, process standardisation, and clear business ownership are likely to realise greater, more sustainable value.
Measurable impact from AI investment
Three factors may explain why the benefits achieved so far remain largely incremental
Many finance functions are still building the data, systems and process foundations needed to scale AI beyond individual use cases. Until AI is integrated across end-to-end workflows, its value is more likely to manifest as targeted gains in productivity and efficiency than as broader transformation.
The findings suggest that the debate has moved beyond AI adoption. Most organisations that have invested are already seeing measurable benefits. The next challenge for finance leaders is converting early productivity gains into end-to-end process transformation and better business decisions.
Samir Malik
Partner, CFO Advisory, Grant Thornton Bharat
Systems have modernised, but integration lags behind
Most finance functions have moved well beyond basic digitisation. 68% are planning or considering a transformation. Meanwhile, 14% are operating fully integrated environments where transformation is already underway.
Modernisation, however, remains incomplete. Integrating systems, standardising data and simplifying underlying processes will be the key to supporting broader, more measurable AI deployment.
Finance technology maturity: Where organisations are today
Early stage
Early in the journey or with no clear transformation plans
Building momentum
Planning and considering transformation
Transformation underway
Actively executing in an integrated environment
CFOs must turn isolated pilots into an enterprise operating model
The next phase of AI leadership will be less about the number of tools an organisation adopts and more about its ability to turn selected use cases into a finance operating model that works at scale.
This requires finance leaders to:
1.
Start with high-friction, high-value use cases where the benefit can be measured clearly
2.
Establish a baseline and define the outcome before implementation
3.
Standardise underlying data and processes before scaling
4.
Build governance, controls, and accountability into the workflow
5.
Expand only after adoption and benefits are proven
The priority for CFOs is to move beyond isolated experiments and integrate AI in core finance processes and decision-making, with a clear focus on measurable value creation.
Scaling AI in finance also changes the risk conversation. Once AI begins to influence financial data, reporting, or decision-making, organisations need clear guardrails for data access, model governance, accountability, and auditability. Finance leaders need confidence in what data is being used, who can access it, how outputs are reviewed, and where human judgement remains essential. Strong controls are not a brake on adoption. They are what make it responsible, scalable, and sustainable.
Jaspreet Singh
Partner and GCC Industry Leader, Grant Thornton Bharat
The future of finance starts with the right conversations
Every organisation’s journey is different. Our experts work with finance leaders to navigate evolving priorities, from technology enablement and process transformation to strengthening strategic decision-making.
Let’s discuss what the next chapter of your finance function could look like.
About the survey
The India Finance Leaders Barometer 2026 by Grant Thornton Bharat captures the perspectives of CFOs and senior finance leaders on the priorities, challenges and opportunities shaping the finance function.
Drawing on insights from across industries, the survey explores how finance leaders are responding to an increasingly dynamic business environment and where they expect the function to evolve over the coming years.
CFO Solutions
Partner with Grant Thornton Bharat for integrated CFO solutions that enable smarter decisions, operational efficiency and sustainable growth.
Read the full series
What is stopping CFOs from leading at full capacity?
Chapter 1Finance leaders want to focus on strategy, but day-to-day demands still take up much of their time.
