Ways of working
Productivity bias vs decision quality
Finance AI investment leans towards productivity rather than decision quality. Gartner finds that functions investing in Upend initiatives are more than twice as likely to report high realised value, not twice the value itself.
Mixed
Outcome we help: Make decision quality a named investment outcome.
What the report found
45% / 20%
CFOs whose AI investments lean towards productivity versus decision quality
Gartner 20 July 2026 release, Figure 1: Share of AI Investment Outcomes in Finance
>2x
Likelihood of reporting high realised value among finance functions investing in Upend initiatives
Gartner release reproduced by CPA Practice Advisor, 22 July 2026, paragraph beginning Notably, the survey found
What it means for leaders
- Make decision quality a named investment outcome.
What to do on Monday
Start here: Relabel the next three finance AI proposals Productivity, Decision quality or Growth.
Try it in an open workspace
Free tools with sample data. No account.
Source
Gartner Survey Shows 45% of CFOs Say Their AI Investments Lean Towards Productivity, While 20% Lean Towards Decision Quality, Gartner, 2026. Read the original report or Supporting report