Report

AI to ROI: Unlock Value with AI Agents

AI capabilities are rapidly evolving. But for many finance leaders, the exploratory phase has given way to a focus on results. No longer willing to assign budget to experimentation, they want to know how and where in the finance function to apply AI to achieve tangible, measurable outcomes and maximize ROI.

Created in collaboration with FT Longitude, this report distils the views of 200 senior finance leaders and shows that agentic AI is the way to achieve this.

In the last year, we’ve seen ROI on AI investments rise significantly from 35% to 67%. But for Agentic AI, the average ROI is 80%.

The difference lies in execution.

Our research shows that targeted, advanced AI agents can carry out specific jobs in the finance function to a high standard, converting insight into action, transforming hype into a true operational and financial driver.

Agentic AI: Buy or build
Agentic AI to ROI
3 Steps to Higher ROI
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AI ROI on the rise

Average return on financial AI investments.
Up from 35%.

Agentic AI delivers highest ROI

Agentic AI outperforms other AI models, delivering impressive returns.

Start with AP

Finance leaders say Accounts Payable is the fastest route to measurable AI ROI.

Companies uncertain whether to buy or build

The term agent can mean anything from a Copilot workflow to a fully autonomous system…and this creates uncertainty in whether to buy, embed, or build AI agents.

Equal proportions have concerns about the risks of building (34%) and embedding (35%).
In AP, finance leaders are more likely to embed agents in software (32%) than build them themselves (20%).
In FP&A, self-built options are more popular (35%) than embedded agents (29%).

Agentic AI producing better ROI for finance leaders

Nearly a quarter (23%) of finance leaders report achieving ROI of more than 101% from agentic AI — these are the Agentic ROI Leaders. At the other end, 42% see returns of 50% or less.

Again, the difference is usage. Leaders are embedding AI agents across core finance processes at significantly higher rates, from compliance (50% vs. 6%) to cash flow management and financial reporting (46% vs. 12% and 8%).

The pattern is clear: finance teams that use agentic AI more extensively are achieving stronger returns from the technology.

3 ways successful finance teams turn AI into ROI

Develop governance and guardrails

46% of finance leaders won’t consider using an AI agent without clear governance in place. Rather than limiting impact, these controls are what makes AI deployable in regulated environments. Start small, scale gradually, build trust.

Explore AI’s full potential

1 in 10 business leaders don’t know what an AI agent does, meaning they’re missing out on its full capabilities. The right training and support, from the right partners will allow companies to identify the best use cases for agentic AI across the finance function.

Address job displacement early

Communication with your teams is key here — AI is a tool, not the goal, after all. AI agents enhance your teams’ capabilities, reducing time-consuming manual tasks, freeing time for more strategic, higher-value work.

When you are deploying an AI solution, it forces you to think about what the necessary steps really are. It makes you ask, ‘Is this process right? Can we make changes here that will make it better?’

Anssi Ruokonen, Head of Data and AI, Basware