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A new study commissioned by Basware has found that enterprise finance leaders are planning to increase investment in artificial intelligence (AI), but many believe stronger governance, compliance and measurable returns are essential before expanding its use. The research suggests that while AI adoption in accounts payable (AP) is growing, relatively few organisations have established the operating models needed to scale it effectively.
The Forrester Consulting Opportunity Snapshot, commissioned by Basware, found that 76 per cent of enterprise finance and AP decision-makers plan to increase AI investment over the next 12 to 24 months.
However, the study found that 68 per cent require demonstrable return on investment (ROI) before committing additional spending on finance technology, while 55 per cent expect AI investments in AP to deliver payback within six to 24 months.
According to the research, 67 per cent of finance teams already use AI for targeted AP applications, but only 39 per cent have established AI centres of excellence capable of operating at scale.
Governance Becomes a Priority
The study found that finance leaders are placing greater emphasis on governance and control as AI adoption matures.
According to the survey, 64 per cent of respondents prioritise stability and compliance over innovation when selecting AI technologies, while only 46 per cent believe they have achieved an effective balance between governance and innovation.
The report also found that 65 per cent of finance leaders believe major or urgent improvements are needed to meet new financial regulations, while 63 per cent identified growing demand for data-backed decision-making.
Accounts Payable Emerges as an AI Test Case
Basware said accounts payable has become an important area for demonstrating the business value of AI because financial outcomes can be measured more easily.
“Finance is a strong place to start with AI because the value can be measured,” said Donna Wilczek, Chief Product and Technology Officer, Basware. “The challenge is getting from ambition to execution in a way the business can trust. Once outcomes are proven, the remit can grow.”
The company said organisations are increasingly evaluating AI based on its performance in live operational environments, where process complexity can expose weaknesses in business cases.
Donna Wilczek – Chief Product and Technology Officer, Basware
Trust And Auditability Drive AI Adoption
According to Basware, finance leaders are increasingly focused on ensuring AI decisions are transparent and auditable.
The company said AI agents handling tasks such as invoice exception management or approval recommendations require appropriate permissions alongside a reliable audit trail documenting every decision.
“Governed AI is no longer aspirational, it’s a board-level requirement,” said Donna Wilczek, Chief Product and Technology Officer, Basware. “Every AI decision in accounts payable needs to be logged, traceable, and auditable from the moment it’s made, not reconstructed after the fact.”
Basware said its Governed Autonomy framework enables finance teams to define how much authority AI systems have, while retaining human oversight where judgement is required. The framework establishes three levels of AI authority—Advisor, Collaborator and Operator—with greater autonomy introduced only as performance is demonstrated.
From Experimentation to Operational Execution
The findings suggest finance organisations are moving beyond AI experimentation towards operational deployment supported by governance and measurable business outcomes.
According to the study, future investment decisions are likely to depend less on AI capabilities alone and more on organisations’ ability to demonstrate control, compliance and financial value as AI becomes more widely embedded within finance and procurement operations.
The study surveyed 231 decision-makers responsible for finance and AP technology across the UK, US, France and Germany during March 2026.
This article was produced by the editorial team at North America Outlook and published as part of the Outlook Publishing global network of B2B industry magazines.
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