Published: 28 September 2026
As organizations prepare their 2027 budgets amid modest corporate growth expectations, CFOs are increasing AI budgets by an average of 15% to 16%, with 92% planning expansions. However, finance leaders face critical misalignments that threaten to choke the value of these investments prematurely. Over half of enterprises (54%) are funding AI initiatives by cutting SG&A headcount and costs, but cutting personnel before AI workflows mature risks severe operational bottlenecks and loss of institutional knowledge. Furthermore, 88% of organizations demand full ROI within two years (55% within 12 months), forcing focus onto short-term back-office automation rather than transformational growth. While token pricing receives the most media coverage, budget overruns are also being driven by unexpected expenses in data preparation, system integration, and consulting. Finally, 67% of enterprises maintain narrow 1% to 10% contingency buffers despite dynamic consumption costs, while hypersensitive financial kill switches (averaging a 2.5% overrun trigger) threaten to stall high-potential projects prematurely. Finance leaders must recalibrate ROI timelines, account for true integration costs, and avoid rigid cost-containment measures that undermine long-term digital transformation.
Analysts:
Gartner research, which includes in-depth proprietary studies, peer and industry best practices, trend analysis and quantitative modeling, enables us to offer innovative approaches that can help you drive stronger, more sustainable business performance.
Our independence as a research firm enables our analysts to provide unbiased advice you can trust.
Not only is Gartner research unbiased, it also contains key take-aways and recommendations for impactful next steps.
Our research practices and procedures distill large volumes of data into clear, precise recommendations.
We provide actionable, objective insight to help organizations make smarter, faster decisions to stay ahead of disruption and accelerate growth.
We offer one-on-one guidance tailored to your mission-critical priorities.
We work with you to select the best-fit providers and tools, so you avoid the costly repercussions of a poor decision.
Connect directly with peers to discuss common issues and initiatives and accelerate, validate and solidify your strategy.
Gartner clients can log in to access the full library.
Attend a Conference
Accelerate growth with Gartner conferences
Gain exclusive insights on the latest trends, receive one-on-one guidance from a Gartner analyst, network with a community of your peers and leave ready to tackle your mission-critical priorities.
© 2026 Gartner, Inc. and/or its affiliates. All rights reserved. Gartner is a registered trademark of Gartner, Inc. and its affiliates. This publication may not be reproduced or distributed in any form without Gartner's prior written permission. It consists of the opinions of Gartner's business and technology insights organization, which should not be construed as statements of fact. While the information contained in this publication has been obtained from sources believed to be reliable, Gartner disclaims all warranties as to the accuracy, completeness or adequacy of such information. Although Gartner business and technology insights may address legal and financial issues, Gartner does not provide legal or investment advice and its insights should not be construed or used as such. Your access and use of this publication are governed by Gartner’s Usage Policy. Gartner prides itself on its reputation for independence and objectivity. Its insights are produced independently by its business and technology insights organization without input or influence from any third party. For further information, see Guiding Principles on Independence and Objectivity. Gartner publications and other content may not be used as input into or for the training or development of generative artificial intelligence, machine learning, algorithms, software or related technologies.
