Chief financial officers ( CFOs ) in Asia-Pacific are shifting their approach to the adoption of artificial intelligence ( AI ) and moving from cautious spenders to strategic investors that are betting on AI as not just a cost-cutting measure, but as a crucial engine for long-term revenue growth, according to a recent report.

There is a significant transformation in attitudes taking place towards AI, finds the Salesforce research report. In 2020, 63% of Asia-Pacific CFOs adopted a conservative stance on AI; however, today that figure stands at just 3%.

This paradigm shift signals not just technological adaptation, but a fundamental redefinition of the CFO function, moving beyond traditional fiscal stewardship into the territory of business transformation and digital strategy.

“With AI agents, we’re not merely transforming business models,” says Robin Washington, Salesforce’s president and chief operating and financial officer. “We’re fundamentally reshaping the entire scope of the CFO function.”

Half of Asia-Pacific CFOs now say AI agents are altering how they measure return on investment ( ROI ), with traditional metrics like cost reductions being supplanted by more holistic business outcomes, improved productivity, strategic decision-making and long-term revenue growth.

More strategic responsibilities

Asia-Pacific CFOs, the report reveals, are allocating on average 23% of their AI budgets to AI agents, while more than 60% of CFOs say these agents are now mission-critical to remaining competitive in today’s economic environment, and 62% report that the rise of AI is forcing a fundamental rethink of how their businesses spend money.

In fact, almost a third of CFOs ( 32% ) say AI adoption requires them to adopt a bolder mindset when it comes to technology investment.

This pivot is not purely theoretical, CFOs expect these AI agents to deliver. More than three-quarters ( 77% ) say they will transform their business models, and 75% believe the agents will be responsible for both reducing costs and growing top-line revenue, estimating an average 20% boost to company revenue as a result.

AI agents, the report also highlights, are not now confined to automating routine tasks. In fact, 58% of Asia-Pacific CFOs believe agents will take on more strategic responsibilities than repetitive functions. Top use cases already include risk assessments ( 85% ), financial forecasting ( 65% ) and profitability analysis ( 58% ).

The widespread integration of AI is also reshaping corporate decision-making, with a notable 83% of CFOs saying they are increasingly relying on AI to inform business strategy. In doing so, they are elevating AI from a back-office assistant to a boardroom influencer.

In addition, AI agents are prompting a fundamental rethink of how CFOs define value. While cost savings remain a key consideration, they have been overtaken by broader, more forward-looking priorities. Efficiency gains, productivity improvements and enhanced compliance are now the dominant metrics shaping ROI in an AI-enabled finance function.

At the top of the list, productivity improvements have emerged as the most important measure of ROI, followed closely by advances in risk management and regulatory compliance. Cost savings, while still valued, are increasingly viewed as a secondary benefit, part of a wider ecosystem of outcomes that AI enables.

AI is not just about performance enhancement. For many CFOs, it is also a new tool for governance, yet this transformation is not without its challenges.

The concerns keeping Asia-Pacific CFOs up at night are security and privacy risks according to 68% of those surveyed, while 62% remain wary of the long timelines often required to realize the full return on their AI investments.