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Home Technology Artificial Intelligence

Finance professionals brace for anticipated AI disruption, study finds

FutureCFO Editors by FutureCFO Editors
December 17, 2025
Photo by Christina Morillo: https://www.pexels.com/photo/group-of-people-on-a-conference-room-1181406/

Photo by Christina Morillo: https://www.pexels.com/photo/group-of-people-on-a-conference-room-1181406/

Finance professionals are on the lookout for their organisations as they brace for anticipated AI disruption.

In a study by the Chartered Institute of Management Accountants (CIMA), it was found that there is a significant gap between finance professional' expectations of AI's impact and their organisations' readiness to adopt it, revealing that there is uncertainty and lack of organisational preparedness around AI adoption and skills.

The survey, which polled 1,446 senior finance and accounting leaders and managers, shows that:

  • 88% of respondents believe AI will be the most transformative technology trend in accounting and finance over the next 12–24 months.
  • Yet only 8% feel their organisation is very well prepared to manage the AI trend, while 21% feel their organisation is well prepared.
  • 56% of respondents identified Generative AI (GenAI) as the most prominent skills gap. This reflects a broader shift in the skills landscape, with IT and technological capabilities moving from a secondary concern (20% in 2021) to the top priority today (46%).

Further, the study highlights key barriers to technology adoption, with half of respondents (50%) citing a lack of human capital, skills, and talent as the biggest challenge, closely followed by safety and security concerns (47%) and doubts about technology maturity (42%).

Other key findings of the survey:

  • Barriers to productivity: Lack of skills (41%) and low motivation (37%), followed by incompatible technology systems and poor coordination in tech implementation (both at 32%), which not only hinder organisational productivity but also slow the adoption of new technologies.
  • Skills gaps beyond GenAI: Broader technology skills (AI, big data, cloud, IoT, robotics) remain a concern (37%), alongside data and analytics (36%). Significant gaps also persist in key areas such as communication, influencing, and critical thinking (33%) and business partnering (32%).
  • Addressing skills gaps: On-the-job training ranks highest (61%) for effective technology upskilling, reflecting a strong preference for practical, just-in-time learning that integrates with daily work.
Related:  CFOs' top priorities in 2025: metrics, analytics, reporting
Tags: AICIMAfinance professionals
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