Chief Financial Officers (CFOs) in Asia Pacific (APAC) have fundamentally shifted their approach to artificial intelligence (AI), according to new research from Salesforce.
They 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 conducted a double-blind online survey in partnership with Morning Consult among 261 global CFOs from 24 countries across the Americas; Europe, the Middle East and Africa; and Asia-Pacific. In APAC, 60 respondents were surveyed across Australia, India, Japan, New Zealand, Singapore and South Korea.
The majority of respondents are from enterprise companies — 83% of work at businesses with 500+ employees; half had more than 1,000 employees and just under 20% more than 5,000 employees.
A striking 63% of APAC CFOs reported having a conservative AI strategy in 2020. Fast forward to today, and that number has plummeted to a mere 3%.
This rapid transformation highlights a 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.
CFOs’ fundamental rethinking of tech investment ROI, according to the data, explains this transformation. Half (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.
“The introduction of digital labour isn’t just a technical upgrade — it represents a decisive and strategic shift for CFOs,” said Robin Washington, president and chief operating and financial officer at Salesforce.
“With AI agents, we’re not merely transforming business models; we’re fundamentally reshaping the entire scope of the CFO function. This demands a new mindset as we expand beyond financial stewards to also become architects of agentic enterprise value,” said Washington.
Last year, in fact, 65% of global CFOs faced pressure to accelerate tech investment ROI. Today, they recognise the value of AI isn’t just about short-term cost-cutting, but also long-term business outcomes like revenue generation, productivity gains and improved decision-making. – things AI agents are uniquely suited to improve.
“The ROI of older technology often depends on immediate, measurable results,” said one CFO survey respondent, “while AI’s returns may accrue over the long term through an ongoing process and new business models.”
Findings show that more APAC CFOs shift from conservative to aggressive AI strategies. 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.
Also, APAC CFOs report AI agents both reduce costs and boost revenue by taking on routine and strategic tasks. Among them, 75% believe that AI agents will not only cut costs, but drive revenue.
Further, APAC CFOs embrace AI as a strategic partner. Among them, 83% of APAC CFOs are increasingly using AI to make business decisions.
Agentic AI is changing how APAC CFOs evaluate ROI — moving beyond traditional metrics to encompass a wider range of business outcomes. Half of APAC CFOs say AI agents change how they evaluate ROI.
With the introduction of agents, top factors to evaluate AI ROI in APAC are now expansive, encompassing more than just direct savings and near-term benefits — productivity or efficiency improvements; risk and compliance improvements; and cost savings or avoidance.
