
Three-quarters (76%) of enterprise finance and accounts payable (AP) decision-makers plan to increase AI investment over the next 12-24 months, but 68% say they'll require demonstrable ROI before committing more funds. What’s more, 67% already use AI for targeted AP use cases, but only 39% operate AI centers of excellence at scale, according to findings of From Experimentation to Execution: Governed Autonomy for AI in Accounts Payable, a new Forrester Consulting Opportunity Snapshot commissioned by Basware.
"Finance is a strong place to start with AI because the value can be measured," says Donna Wilczek, chief product and technology officer, Basware. "The challenge is getting from ambition to execution in a way the business can trust. Once outcomes are proven, the remit can grow."
Key takeaways:
· 64% prioritize stability and compliance over raw innovation when choosing AI, and less than half (46%) say they've achieved an effective balance between governance and innovation.
· 7% of finance leaders expect AI investments in AP to pay back in under 6 months; 20% expect payback within 6-12 months; and 35% expect value to take 13-24 months to materialize.
· Two-thirds (65%) need major or urgent improvement to meet new financial regulations, such as Nacha’s 2026 fraud monitoring rules now in effect in the United States, and 63% point to growing demand for data-backed decision-making.
· With 68% of finance leaders requiring demonstrable ROI before committing further technology spend, AP has become an early test of whether AI can move from automation to trusted execution.




















