The expansion of artificial intelligence across the enterprise is changing more than the technology stack. It is also changing who gets to decide how that technology is deployed.
Chief financial officers are increasingly becoming part of AI strategy as companies move from experimentation toward large-scale investments in infrastructure, software and enterprise adoption.
The shift is also reflected in the growing role of finance executives in AI strategy. According to Deloitte’s Q2 2026 CFO Signals survey, 93% of CFOs say their organizations are using AI across key operations, while 19% say they have the greatest responsibility for AI governance. The findings highlight how finance leaders are becoming increasingly involved in the oversight, risk management and strategic deployment of AI across the enterprise.
For CFOs, the question is no longer simply whether a company can afford an AI initiative. It is whether the investment can generate enough business value to justify its cost.
That distinction is becoming more important as enterprises move AI projects from small pilots into broader deployments. Infrastructure costs, implementation expenses, model usage and workforce changes can all affect the economics of an AI program.
The CFO is increasingly positioned at the intersection of those variables.
The appointment of Lalit Mahapatra as CFO of Prezent Vivo provides one example of this evolution. The AI-powered communication company serving the life sciences sector named Mahapatra to lead financial strategy, capital planning, business intelligence and financial operations as it scales its platform.
Mahapatra’s background combines financial leadership with experience in the life sciences industry. He previously served as Global Head of M&A and later CFO at Navitas Life Sciences, where he worked on cross-border transactions and integrations. He most recently served as CFO of Flex Films’ U.S. operations.
That combination is relevant to Prezent Vivo’s expansion strategy. The company operates in a sector where AI adoption has to account for scientific accuracy, specialized knowledge and regulatory requirements.
Prezent Vivo recently launched Vivo 1.0, an AI-native platform designed for life sciences communication. The product combines an interactive content studio, AI-generated scientific posters, editorial services and access to AI and human expertise.
As the company expands that offering, financial decisions become closely tied to technology decisions. Investments in product development, infrastructure, talent and new markets all compete for capital, while the company must determine which areas are capable of generating sustainable growth.
This is increasingly the case across the AI sector.
The traditional CFO role was built around forecasting, financial controls and reporting. Those responsibilities remain, but AI is adding another layer: understanding the economics of increasingly complex technology investments.
That can mean assessing whether additional computing capacity is necessary, determining when an AI product is ready for broader deployment or evaluating whether an acquisition can accelerate a company’s technology and market position.
The shift does not necessarily make CFOs technology executives. Instead, it makes financial leadership harder to separate from technology strategy.
As AI becomes more expensive to build and more deeply integrated into enterprise operations, companies will need executives capable of connecting technical ambitions with measurable financial outcomes.
That makes finance leaders increasingly relevant as AI adoption accelerates, helping companies determine which investments can become sustainable businesses rather than simply expensive technology experiments.
