Finance Leaders Demand Proof Before Scaling AI Initiatives

The findings, detailed in a Forrester Consulting study commissioned by Basware, reveal a significant disconnect between ambition and execution. Although 67% of teams already integrate AI into their accounts payable workflows, the appetite for further investment is now tethered to hard financial metrics. Nearly 70% of executives require demonstrable ROI before committing additional capital, signaling a move away from speculative technology spend toward proven operational value.

This trend is heavily influenced by a tightening regulatory landscape. With 65% of finance leaders citing an urgent need to modernize their compliance capabilities—partly to address updated fraud monitoring rules—stability has overtaken speed as the primary selection criterion. Donna Wilczek, Chief Product and Technology Officer at Basware, notes that the ability to log, trace, and audit every AI-driven decision has become a board-level imperative. Consequently, companies are adopting structured frameworks that limit AI autonomy, allowing machine decision-making to expand only as specific levels of trust and performance are verified.