AI-Driven Transformation of Corporate Finance: A Practical Framework and Governance Methodology
Gartner's 2026 report reveals a financial AI paradox: while 66% of organizations report improved efficiency, 71% believe their investments have had minimal impact. The article identifies the issue not in technology itself, but in a misalignment between investment focus and value generation—84% of spending remains on efficiency replacement, while only 20% targets decision enhancement. Using six scenarios as a framework, it explains the path to AI value leap through classical theories and provides reference architectures and maturity models.