CFOs Face AI Readiness Gap

A new study reveals a widening divide between corporate ambitions for artificial intelligence and the infrastructure needed to support it, with chief financial officers caught between high expectations and significant operational challenges.

RGP, a global professional services firm, released its report, “The AI Foundational Divide: From Ambition to Readiness,” examining how 200 U.S. CFOs across technology, healthcare, financial services, and consumer packaged goods, and retail industries approach AI implementation.

The research found that 66% of CFOs expect significant AI return on investment within two years, yet only 14% report meaningful value today. This highlights what the report describes as a “striking contradiction at the center of modern finance.”

“AI ambition is accelerating, but enterprise foundations have not kept pace,” said Scott Rottmann, president of consulting services at RGP. “CFOs are emerging as the orchestrators of enterprise transformation, but turning AI’s promise into performance requires strengthening the systems, data, and talent that make AI scale with confidence.”

Major Barriers Emerge

Data trust has emerged as the single greatest obstacle, with only 10% of CFOs reporting full confidence in their enterprise data. More than one-third, or 35%, cited data trust as their top barrier to AI ROI, even as investment in data foundations remains limited.

Technical debt compounds the challenge, with 86% of respondents saying legacy systems limit AI readiness. The study indicates these aging platforms constrain organizations racing toward an AI-powered future.

Governance and Skills Gaps

While 69% of CFOs reported advanced or established AI risk governance frameworks, 31% continue to operate with developing or informal structures. This suggests that further maturity will be required as AI becomes more embedded in core operations.

Workforce readiness also emerged as a critical issue, with 68% of CFOs citing skills gaps as among the most significant obstacles to achieving AI ROI. The study revealed that CFO-CHRO collaboration has weakened in one of four organizations, threatening the talent foundation needed for AI transformation.

Size Matters

The report identified a performance gap between large enterprises and midmarket firms. CFOs at companies with revenue exceeding $10 billion reported stronger data foundations, more mature governance, faster AI adoption, and earlier, higher ROI than their smaller peers.

CFO Leadership Expands

Nearly half of CFOs, or 48%, said they are ultimately responsible for ensuring AI delivers measurable value—more than any other C-suite role. CFO influence is expanding across investment decisions, risk oversight, talent strategy, and digital transformation.

“The message for 2026 is clear: CFOs who lead boldly, modernize intentionally, and build the cross-functional muscle for AI adoption will define the next decade of enterprise performance,” Rottmann emphasized. “AI readiness is not just a technology mandate; it’s a new blueprint for finance leadership.”