The CFO's Guide to Governing Cloud and AI ROI in 2026
Worldwide AI spending is forecast to reach $2.52 trillion in 2026. Only 12% of CEOs say AI has delivered both cost and revenue benefits. 95% of enterprise AI initiatives fail. The ROI gap between capital deployed and value generated has ballooned to $600 billion. CFOs are now on the front lines — and the governance model that gets them there is not a cloud dashboard. This is the definitive CFO playbook for governing cloud and AI as capital allocation, not IT overhead.


