Chief Financial Officers (CFOs) in Asia Pacific fundamentally shifted their approach to artificial intelligence, according to new research by Salesforce.
The study found that CFOs from the region are moving from "cautious spenders to strategic investors" who are betting on AI not just for cost-cutting, but as a crucial engine for long-term revenue growth.
Salesforce revealed that 63% of APAC CFOs reported having a conservative AI strategy in 2020, but that number jumped to a mere 3% in 2025, highlighting widespread recognition among financial leaders that AI is no longer just an emerging technology but a crucial tool for enhancing efficiency, optimising operations, and, critically, driving long-term growth.
Further, CFOs' fundamental rethinking of tech investment ROI reflects this transformation, as 50% of APAC CFOs say AI agents — digital labour capable of performing tasks autonomously — are changing how they evaluate ROI, measuring the success of technology investments beyond traditional metrics to encompass a broader range of business outcomes.
According to Salesforce, CFOs are now recognising that the value of AI isn’t just about short-term cost-cutting, but also long-term business outcomes such as revenue generation, productivity gains and improved decision-making.
Among other research findings are:
● Five years ago, 63% of CFOs in APAC adhered to a conservative AI strategy and 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
