AI ROI measurement: what the 23% do differently
23% of finance leaders can both allocate AI spend systematically and prove its return to a board. Only 3% of them failed to secure an AI investment, against 19% of everyone else, and they spend what their peers spend: 41% plan a FY2027 increase of 20% or more, against 38%. Measuring return alone buys nothing, because companies claiming ROI they cannot allocate report the same board-proof gap as companies claiming no return at all.