As organizations increasingly rely on both people and AI systems to make decisions, CFOs face a growing challenge: ensuring business decisions remain consistent, explainable and accountable. While most AI initiatives focus on data quality, governance and model performance, many finance leaders are discovering a more fundamental problem. Different people, dashboards, planning systems and AI tools can interpret the same performance signal differently and recommend conflicting actions. The result is slower execution, lower trust in AI, inconsistent decision-making and reduced business performance
This session introduces Gartner’s emerging perspective that the next frontier is not AI governance, but decision governance. Organizations that successfully orchestrate enterprise performance in an AI-first world will not be those with the most AI. They will be those that ensure people and digital workers operate from the same business drivers, decision logic and information standards. Attendees will learn a practical three-step framework for closing the AI Decision Accountability Gap by governing decision logic, governing where metrics are authorized to influence decisions, and establishing decision-ready information standards that support both human and AI-enabled decision-making