AI is redefining operating models. CFOs can lead the transformation

On a recent afternoon in downtown Boston, business leaders gathered to discuss the impact of AI on the finance function and enterprises. Two key themes emerged: AI adoption should transform entire operating models, not just specific functions, and CFOs play a critical role in this transformation.

Adopting AI as a standalone tool or model can provide incremental gains, but a patchwork approach is unsustainable in the long run. Instead, leaders must integrate AI into the very DNA of their operating model, focusing on AI's role in portfolio optimization, capital allocation, and overall productivity initiatives.

In organizations where AI succeeds, CFOs are key agents of transformation. They possess the strategic vision, business model innovation, and organizational agility required to lead the operating model transformation. By connecting AI strategy to execution and shaping the future workforce, CFOs can help companies stay competitive and relevant.

The traditional view of AI transformation, characterized by experimentation and assuming value will emerge over time, is changing. Companies now recognize the need for AI accountability and rigor, treating it like any other major business investment. CFOs must design value creation upfront, asking about specific business outcomes and ensuring accountability across the organization.

Recent research from IBM's Institute for Business Value CFO study supports this new perspective. By 2030, most CFOs expect greater responsibility for shaping operating models, organizational structures, workforce strategies, and enterprise value creation. This shift in the CFO role reflects a broader evolution in AI itself, moving from experimentation to enterprise accountability.