Three quarters (76%) of enterprise finance and AP decision-makers plan to increase AI investment over the next 12 to 24 months, but 68%\u00a0say they’ll require demonstrable ROI before committing more funds. The gap isn’t ambition, it’s execution. 67% already use AI for targeted AP use cases, but only 39%\u00a0operate AI centers of excellence at scale. <\/p>\n Control is now the deciding factor. 64% prioritize stability and compliance over raw innovation when choosing AI, and less than half (46%)\u00a0say they’ve struck an effective balance between governance and innovation. Success is no longer just about what AI can do. It’s about whether teams can control it. <\/p>\n Investment is Rising, as are Expectations <\/p>\n Finance leaders are rejecting the promise of instant AI returns. <\/p>\n According to the Forrester study, only 7% of finance leaders expect AI investments in AP to pay back in under 6 months; 20% expect payback within 6 to 12 months; and 35%\u00a0expect value to take 13 to 24 months to materialize. <\/p>\n The demand for proof reflects where AI is now operating. Finance leaders are looking for value that holds up in live operations, where process complexity exposes weak business cases. Meanwhile, two thirds (65%) need major or urgent improvement to meet new financial regulations, such as Nacha’s 2026 fraud monitoring rules<\/a>\u00a0now in effect in the US, and 63%\u00a0point to growing demand for data-backed decision-making. <\/p>\n AI investment is already concentrating in AP areas where the link to control is easiest to demonstrate. <\/p>\n “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.” <\/p>\n Moving From Automation to Trusted Execution <\/p>\n The question of trust is now the central tension. An AI agent resolving an invoice exception or recommending an approval needs permission to act, and a reliable record of what happened. With 68%\u00a0of finance leaders requiring demonstrable ROI before committing further technology spend, AP has become an early test of whether AI can move from automation to trusted execution. <\/p>\n “Governed AI is no longer aspirational,\u00a0it’s a board-level requirement,” said Wilczek. “Every AI decision in accounts payable needs to be logged, traceable, and auditable from the moment it’s made, not reconstructed after the fact.” <\/p>\n Finance must set clear guardrails to guide these decisions. Basware’s Governed Autonomy framework<\/a>\u00a0lets finance teams define how far AI can act. Human review stays in the workflow wherever judgment is required. AI’s authority expands only as outcomes are proven. The framework sets three levels of AI authority, from Advisor to Collaborator to Operator, so autonomy grows only as each level earns trust. <\/p>\n “Success in the next phase of AP won’t be achieved by the teams using the most AI, but by the teams that govern it best,” Wilczek added. <\/p>\n On August 17,\u00a0Forrester Principal Analyst Meng Liu,\u00a0will\u00a0join Basware’s Anssi Ruokonen, Head of Data and AI,\u00a0for a live\u00a0webinar\u00a0to walk through From Experimentation to Execution: Governed Autonomy for AI in Accounts Payable<\/a>\u00a0and discuss\u00a0what’s\u00a0driving the gap and how to close it.\u00a0Click here<\/a>\u00a0to\u00a0register for the\u00a0event.” <\/p>\n About the study <\/p>\n This Opportunity Snapshot was commissioned by Basware. Forrester Consulting supplemented this research with custom survey questions asked of 231 decision-makers responsible for finance\/AP technology across the UK, US, France, and Germany. The custom survey began and was completed in March 2026. <\/p>\n About Basware\u00a0 <\/p>\n Basware\u00a0<\/a>is how the world’s best finance teams gain complete control of every invoice, every time. Our Intelligent Invoice Lifecycle Management Platform ensures end-to-end efficiency,\u00a0compliance\u00a0and control for all invoice transactions. Powered by the world’s most sophisticated invoice-centric AI, trained on over 2.5 billion invoices, Basware’s Intelligent Automation drives real ROI by transforming finance operations. We serve 6,500+ customers globally and are trusted by industry leaders including DHL,\u00a0Heineken\u00a0and Sony.\u00a0Fueled\u00a0by more than 40 years of specialized\u00a0expertise\u00a0with $10+ trillion in total spend handled, we are pioneering the next era of finance.\u00a0With Basware, now it all just happens. <\/p>\n<\/a> Basware Logo <\/p>\n