CFO AI Round Table Discussion Primer

Evaluating AI ROI: Discussion Considerations for CFOs

A short discussion primer for CFOs evaluating AI investments, implementation considerations, governance, and value realization.

When evaluating AI initiatives, CFOs often consider more than software costs. AI investments may involve operating model changes, data readiness, governance, adoption, and value realization — all of which can influence the business case.

This primer is intended to give CFO Round Table participants a common discussion lens before the session. It is not a sales piece, formal presentation, or intended to constitute professional advisory guidance.

TCAE + G (Total Cost of AI Execution plus Governance): A Discussion Lens for Evaluating AI Investments

Organizations may evaluate AI investments using a variety of financial, operational, and strategic frameworks. TCAE + G is intended only as one discussion lens.

TCAE + G is a practical discussion lens for identifying investment considerations, implementation factors, and execution challenges that may not be fully reflected in an initial vendor proposal or business case.

Technology & Usage Costs

Licenses, consumption pricing, integrations, data access, security review, scaling costs, and vendor renewals.

Change Management & Adoption

Workflow redesign, process changes, testing, operating procedures, and the cost of helping teams adopt AI consistently.

Training & Enablement

Skill development, manager reinforcement, usage consistency, and the time required before productivity improvements are realized.

Governance, Controls & Accountability

Policies, decision rights, output review, auditability, vendor oversight, and clear responsibility for outcomes.

Data Readiness & Governance

Data quality, permissions, ownership, privacy considerations, system fragmentation, and master data management considerations.

Measurement & Value Tracking

How success is defined, monitored, validated, and reported after implementation.

The purpose of the framework is not to prescribe answers, but to encourage discussion around the factors that may influence AI investment decisions.

Questions for Breakout Discussion

These questions are intended to prompt candid peer discussion.

Where do AI ROI assumptions tend to be overstated or understated?

Which implementation and organizational costs are most often overlooked before approval?

Are training, workflow redesign, and adoption costs fully reflected in the business case?

Who owns governance, controls, adoption, and value realization?

What data, permissions, and accountability need to be in place before moving from pilot to production?

How should CFOs measure value after implementation?

What information would strengthen the investment case for the CEO, board, or executive team?

Discussion Environment

The value of this round table comes from candid, practical conversation among peers. Participants are encouraged to share real experiences, challenge assumptions respectfully, and discuss both successful and unsuccessful AI initiatives. Please do not attribute comments or experiences shared during the session to specific individuals or organizations without permission.

This material is intended solely to facilitate peer discussion among finance executives. It presents general business discussion topics and is not intended to constitute accounting, legal, tax, regulatory, cybersecurity, investment, technology implementation, or other professional advice. Individual organizations should evaluate AI initiatives based on their own objectives, circumstances, and risk tolerance.

Please come prepared to discuss where AI value is easiest to demonstrate, where it is more difficult to measure, and what information CFOs may want before funding future AI initiatives.