Board survey: 61% of US execs use LLMs for strategic decisions
A new report by software vendor Board reveals that large language models have become a primary source of strategic input for U.S. business leaders. Surveying 300 C-suite executives at companies with over $100 million in revenue, the study found that 61% cite AI tools like ChatGPT, Claude, and Gemini as key influences on their decision-making processes. This reliance surpasses traditional sources…
Key points
- 61% of U.S. C-suite executives cite LLMs as top sources for strategic decision-making, surpassing human peers.
- CFOs show the highest reliance at 69%, with 48% following AI advice that conflicts with their own judgment.
- Only 28% of finance leaders trust AI to make routine decisions independently, citing accuracy concerns as the top barrier.
The adoption is particularly strong among finance leaders, with 69% of CFOs using LLMs for strategic guidance, compared to 58% of COOs and 56% of CIOs. Board CFO Gordon Pothier noted that even conservative finance professionals are embracing the technology due to its overwhelming industry momentum. However, the data highlights a significant trust gap; while 48% of CFOs follow AI recommendations that conflict with their own judgment, a broader PEX report indicates that only 28% of finance leaders are comfortable letting AI make routine decisions independently.
Most executives maintain final authority, with 54% stating they consider conflicting AI advice but make the final call themselves. The primary barrier to deeper integration remains trust in the accuracy of AI outputs, cited by 36% of respondents. This suggests that while AI is now central to executive strategy, it functions as a powerful advisory tool rather than an autonomous decision-maker.
Business execs seize on AI as top tool for decision-making
cfodive.com · 16 September 2026
Dive Brief:
- Business executives consider artificial intelligence a leading tool for decision-making, with 61% citing large language models such as ChatGPT, Claude, Gemini and Copilot among the sources that most influence their strategic decisions, software vendor Board said in a report released Wednesday.
- The finding was most pronounced among CFOs, with 69% citing LLMs among the resources that inform their decisions, compared with 58% of chief operating officers and 56% of chief information officers.
- “CFOs, by nature, are typically a little bit more conservative and skeptical, so I think what this shows is that the AI wave is so strong that it can't be ignored,” Board CFO Gordon Pothier said in an interview.
Dive Insight:
The findings come just a few years after ChatGPT burst onto the market, highlighting how quickly advanced AI tools have reshaped the way businesses operate and make decisions.
LLMs were cited more often than several established sources executives use for strategic input, including industry peers and professional networks (42%), technology vendors (37%), market trends and competitive intelligence (30%), and external consultants (28%).
The prominence of AI in executive decision-making could, at the least, reflect pressure from corporate boards, Pothier said.
“Do I really want to be the CFO who is not catching onto the wave?” he said.
The degree of reliance on the technology varies by role, according to the study. Forty-eight percent of CFOs said they follow an AI recommendation when it conflicts with their judgment, compared with 33% of CIOs and 11% of COOs.
But growing reliance on AI as a source of input does not mean executives are ready to give the technology control over decisions.
When a recommendation conflicts with their instinct, 54% of executives consider it but make the final decision themselves, the Board study found.
The trust gap was even more striking in a recent report from PEX. While 66% of finance and operations leaders said they were interested in using AI, only 28% said they were comfortable letting the technology decide routine finance decisions. Trust in the accuracy of AI output was the top barrier to implementation, cited by 36% of respondents.
Pothier said it is always wise to pressure-test AI recommendations before moving forward with them.
“There’s a responsibility when AI conflicts with your own judgment to do some due diligence. You don’t just go along with what AI is saying,” he said.
The survey was conducted in May and June among 300 U.S. C-suite executives at organizations with at least $100 million in annual revenue.
This text was published by cfodive.com and written by Alexei Alexis. It is reproduced here with attribution so you can read it in full; the rights remain with the publisher. Read it at the source ↗
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