What percentage of AI spending is currently going to people training versus technology?

Most organizations are devoting 93% of their spending to data, technology, and infrastructure, and only 7% to enabling people to use those tools effectively, according to a Deloitte examination of client expenditures.

What skills do finance teams need to succeed with AI?

Deloitte's model identifies three layers: traditional finance capabilities such as accounting, forecasting, and performance management at the foundation; a growing layer of AI and data fluency in the middle; and essential human skills—judgment, critical thinking, and the ability to ask the right questions—at the top.

What is the main barrier to successful AI adoption in finance?

Human adoption is a critical barrier often overlooked, particularly because long-tenured professionals with deeply ingrained expertise can struggle to change how they work. Companies must invest time assessing what skills people need and communicating the impact on employees, not just focusing on the technology itself.

Top Companies' AI MovesTop Companies AIJun 25, 2026Jun 26, 2026, 06:30 JST2 min read

CFOs warn: AI spending skips training, favors tech 93% to 7%

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Key takeaway

Finance leaders say companies are making a costly mistake by pouring money into AI technology while neglecting to train employees how to use it effectively.
Deloitte found that 93% of AI spending goes to infrastructure and only 7% to helping people adapt, creating a gap between capability and competence.
As CFOs shift from reporting numbers to strategic leadership, success will depend on building judgment, communication skills, and curiosity—human strengths that remain irreplaceable even as automation expands.

3 Key Points

What happened
Finance leaders including CFOs from Hewlett Packard Enterprise, Prologis, J.M. Smucker Co., and Moody's discussed AI's reshaping of finance teams at Fortune's Emerging CFO webinar. Deloitte research found that organizations devote 93% of their AI spending to data, technology, and infrastructure, and only 7% to enabling people to use those tools effectively.
Why it matters
As AI automates routine finance tasks, the role of CFOs is shifting toward strategy and executive leadership. However, adoption barriers—especially for long-tenured employees with entrenched expertise—can derail transformation if not addressed. Finance teams need traditional accounting skills as a foundation, growing AI and data fluency, and essential human skills like judgment and critical thinking; companies that neglect the human dimension risk failing to realize AI's promised benefits.
What to watch
Leading companies are investing in talent development, from early-career programs to hires with data and analytics expertise, and emphasizing communication skills so finance teams can translate insights into action. The CFO role increasingly requires curiosity, continuous learning, and the ability to contextualize data within broader business strategy.

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FAQ

What percentage of AI spending is currently going to people training versus technology?: Most organizations are devoting 93% of their spending to data, technology, and infrastructure, and only 7% to enabling people to use those tools effectively, according to a Deloitte examination of client expenditures.
What skills do finance teams need to succeed with AI?: Deloitte's model identifies three layers: traditional finance capabilities such as accounting, forecasting, and performance management at the foundation; a growing layer of AI and data fluency in the middle; and essential human skills—judgment, critical thinking, and the ability to ask the right questions—at the top.
What is the main barrier to successful AI adoption in finance?: Human adoption is a critical barrier often overlooked, particularly because long-tenured professionals with deeply ingrained expertise can struggle to change how they work. Companies must invest time assessing what skills people need and communicating the impact on employees, not just focusing on the technology itself.