Chief Financial Officers (CFOs) in Asia Pacific (APAC) have fundamentally shifted their approach to Artificial Intelligence (AI), according to new research from Salesforce, 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 said in a statement on Tuesday that a striking 63 percent of APAC CFOs reported having a conservative AI strategy in 2020.

Fast forward to today, and that number has plummeted to a mere 3 percent.

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, optimizing operations, and, critically, driving long-term growth.

CFOs’ fundamental rethinking of tech investment return of investment (ROI), according to the data, explains this transformation.

Half (50 percent) of APAC CFOs say AI agents — digital labor 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 labor 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,” he added.

Last year, in fact, 65 percent of global CFOs faced pressure to accelerate tech investment ROI.

Today, they recognize 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,

“while AI’s returns may accrue over the long term through an ongoing process and new business models,” said a CFO survey respondent.

It is noted that more APAC CFOs shift from conservative to aggressive AI strategies.

Five years ago, almost two-thirds (63 percent) of CFOs in APAC adhered to a conservative AI strategy and a third (33 percent) did so until just two years ago.

Now, just 3 percent 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 percent of their current, total AI budget on AI agents.

Meanwhile, 60 percent of APAC CFOs say AI agents/digital labor are critical, and will continue to be critical, to compete in the current economic environment.

62 percent of APAC CFOs say AI agents/digital labor is changing their perspective on how their business spends money.

Almost a third (32 percent) say AI requires them to have a bolder mindset around technology investments.

APAC CFOs report AI agents both reduce costs and boost revenue by taking on routine and strategic tasks.

75 percent of APAC CFOs believe that AI agents will not only cut costs, but drive revenue.

CFOs implementing AI agents expect agents will increase company revenue by almost 20 percent.

77 percent of APAC CFOs say AI agents will transform their business model.

58 percent of APAC CFOs think AI agents will take on more strategic work than routine tasks.

Overall, APAC CFOs embrace AI as a strategic partner with 83 percent of APAC CFOs are increasingly using AI to make business decisions.

The top three tasks APAC CFOs are delegating to AI agents are risk assessments (85 percent), financial forecasting (65 percent), and profitability assessments (58 percent).

Agentic AI is changing how APAC CFOs evaluate ROI — moving beyond traditional metrics to encompass a wider range of business outcomes

50 percent of APAC CFOs say AI agents change how they evaluate ROI.

“Traditional technology investments mainly focus on immediate financial returns that can be easily visible, but AI benefits are a mix of long- and short-term duration,

“Key performance indicators (KPIs) are focused based on business outcomes,” said CFO survey respondent.

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 (#1)
Risk and compliance improvements (#2)
Cost savings or avoidance (#3)

CFOs also view AI as a valuable way to ensure ROI through better financial control.

“AI provides real-time budget tracking, which improves forecasting accuracy and helps protect ROI from overspending through better financial control,” said CFO Survey respondent.

For CFOs, redefining ROI requires a mindset shift from valuing short-term to long-term success.

The two main concerns keeping APAC CFOs up at night regarding their AI strategy are security or privacy threats (68 percent) and the long time to ROI (62 percent).

“Other technology does not typically involve the ethical risks AI does, if AI goes wrong, the reputational cost affects ROI in ways regular tools never would,” said CFO survey respondent.

“The ongoing investment required for retraining, monitoring, and improving AI models makes ROI more fluid than for fixed-function tools,” noted CFO survey respondent.

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