FINANCIAL STRATEGY
M & A involves judgement that AI cannot assume: assessing strategic risk, interpreting the operational implications of a deal, setting priorities and making difficult post-merger trade-offs. And AI can support the process by spotting anomalies, preparing information for review and flagging integration risks or changes that need attention. Ultimately, a machine cannot carry regulatory or strategic accountability. You still need human experts to act as the final gatekeepers and own the final decisions.
What is a‘ single source of truth’ and how can CFOs aim to hold that philosophy close? A single source of truth means the organisation works from a shared, trusted view of its financial and operational reality. That’ s not to say that every decision is simple and automated. But it means that people are not wasting time debating which spreadsheet, report, or data extract is correct before they can begin to make the decision. There is a clear, trusted view for the team to work from. For a CFO, this requires common data definitions, connected planning and actuals, clear ownership and controls that carry across the finance process. During M & A, this is particularly important because the acquirer and target may each have different reporting structures, assumptions and ways of managing performance.
AI can make this foundation more useful by helping finance surface variances, track changes and identify risks more quickly. But AI cannot create trust on top of inconsistent data or fragmented processes. First establish a secure and governed source of truth and then use AI to turn it into faster insight and action.
Is there a productivity tax for using AI? Yes, and it’ s something we see organisations struggle with frequently. Especially when a tech stack becomes a number of disconnected tools that employees have to learn, govern, check and reconcile with the systems they already use. In that situation, an organisation may speed up isolated tasks while adding a new layer of work elsewhere. The alternative is to integrate AI in the flow of finance work. When AI agents operate within the systems that manage financial data, plans, approvals and controls, they can reduce handoffs, duplication and manual coordination. When AI is integrated thoughtfully, you both enable teams with greater speed and remove friction from the end-to-end process. The research suggests finance is already seeing some of those gains. 60 % of UK finance respondents say AI has reduced task time. However, only 41 % say it has mainly accelerated work in a productive way. That gap matters: faster individual tasks do not automatically create a more connected, effective finance function. financechief. com 71