CFOs acknowledge that AI has transitioned from an emerging technology to a strategic instrument, with only 3% of APAC CFOs remaining conservative in their AI strategy, a significant decrease from 63% five years ago.

Singapore, 20 August 2025 – New research from Salesforce indicates that Chief Financial Officers (CFOs) in Asia Pacific (APAC) have fundamentally altered their approach to Artificial Intelligence (AI). They have transitioned from being cautious spenders to strategic investors who are relying on AI not only for cost-cutting but also as a critical engine for long-term revenue growth.
A remarkable 63% of APAC CFOs reported a conservative AI strategy in 2020. Today, the percentage has dropped to a mere 3%. This rapid transformation underscores widespread recognition among financial executives that AI is no longer merely an emerging technology but a critical instrument for driving long-term growth, optimising operations, and enhancing efficiency.
In accordance with the data, this transformation is attributable to the essential reevaluation of the return on technology investment by CFOs. According to 50% of APAC CFOs, AI agents, which are digital labour capable of autonomously conducting tasks, are altering the way they assess ROI. They are now measuring the success of technology investments beyond conventional metrics to encompass a broader range of business outcomes.
Robin Washington, President and Chief Operating and Financial Officer at Salesforce, said, “The introduction of digital labour isn’t just a technical upgrade — it represents a decisive and strategic shift for CFOs. With AI agents, we’re not merely transforming business models; we’re fundamentally reshaping the entire scope of the CFO function. This demands a new mindset as we expand beyond financial stewards to also become architects of agentic enterprise value.
Last year, in fact, 65% of global CFOs faced pressure to accelerate tech investment ROI. Today, they recognise that the value of AI isn’t just about short-term cost-cutting but also long-term business outcomes like revenue generation, productivity gains, and improved decision-making—things AI agents are uniquely suited to improve. “The ROI of older technology often depends on immediate, measurable results,” said one CFO survey respondent, “while AI’s returns may accrue over the long term through an ongoing process and new business models.”
More APAC CFOs shift from conservative to aggressive AI strategies.:
- Five years ago, almost two-thirds (63%) of CFOs in APAC adhered to a conservative AI strategy and a third (33%) did so until just two years ago.
- Now, just 3% of APAC CFOs maintain a conservative AI strategy, and a third have officially adopted an aggressive approach.
APAC CFOs are dedicating nearly a quarter of their AI budget to agents, and it is fundamentally reshaping their spending perspectives:
- On average, APAC CFOs report dedicating 23% of their current, total AI budget on AI agents.
- 60% of APAC CFOs say AI agents/digital labour are critical, and will continue to be critical, to compete in the current economic environment.
- 62% of APAC CFOs say AI agents/digital labour is changing their perspective on how their business spends money.
- Almost a third (32%) say AI requires them to have a bolder mindset around technology investments.
APAC CFOs report AI agents both reduce costs and boost revenue by taking on routine and strategic tasks:
- 75% of APAC CFOs believe that AI agents will not only cut costs, but drive revenue.
- CFOs implementing AI agents expect agents will increase company revenue by almost 20%.
- 77% of APAC CFOs say AI agents will transform their business model.
- 58% of APAC CFOs think AI agents will take on more strategic work than routine tasks.
APAC CFOs Embrace AI As a Strategic Partner:
- 83% of APAC CFOs are increasingly using AI to make business decisions.
- The top three tasks APAC CFOs are delegating to AI agents are risk assessments (85%), financial forecasting (65%), and profitability assessments (58%).
Agentic AI is changing how APAC CFOs evaluate ROI — moving beyond traditional metrics to encompass a wider range of business outcomes:
- 50% of APAC CFOs say AI agents change how they evaluate ROI.
- “Traditional technology investments mainly focus on immediate financial returns that can be easily visible, but AI benefits are a mix of long- and short-term duration. KPIs are focused based on business outcomes.” – CFO Survey Respondent
- With the introduction of agents, top factors to evaluate AI ROI in APAC are now expansive, encompassing more than just direct savings and near-term benefits:
- Productivity or efficiency improvements (#1)
- Risk and compliance improvements (#2)
- Cost savings or avoidance (#3)
- CFOs also view AI as a valuable way to ensure ROI through better financial control.
- “AI provides real-time budget tracking, which improves forecasting accuracy and helps protect ROI from overspending through better financial control,” – CFO Survey Respondent
- For CFOs, redefining ROI requires a mindset shift from valuing short-term to long-term success
- The two main concerns keeping APAC CFOs up at night regarding their AI strategy are security or privacy threats (68%) and the long time to ROI (62%).
- “Other technology does not typically involve the ethical risks AI does, if AI goes wrong, the reputational cost affects ROI in ways regular tools never would.” – CFO Survey Respondent
- “The ongoing investment required for retraining, monitoring, and improving AI models makes ROI more fluid than for fixed-function tools.” – CFO Survey Respondent
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