Basware on AP AI Control, Scale and ROI Pressure

For years, accounts payable (AP) leaders have been investing in AI’s potential. But as the wider business world pushes the technology into scale deployment, the question remains: can AP can keep pace?

As the definition of AI success in AP changes, finance leaders are increasingly asking for evidence that it can perform in real operating conditions.

A new Forrester Consulting Opportunity Snapshot, commissioned by Basware, surveyed 231 decision-makers responsible for finance and AP technology across the UK, US, France and Germany.

Raised expectations for value and regulations

The study found that only 7% of leaders expect AP AI investments to pay back in under six months, demonstrating the mentality that they are not buying into the idea of instant returns.

Instead, 20% expect payback in six to 12 months, while 35% expect value to emerge in 13 to 24 months.

That appetite for proof reflects where AI in AP currently stands. Finance leaders want credible value that shows up in day-to-day operations.

Donna Wilczek, Chief Product and Technology Officer at Basware says: “Finance is a strong place to start with AI because the value can be measured.

“The challenge is getting from ambition to execution in a way the business can trust. Once outcomes are proven, the remit can grow.”

Expectations are also rising around regulation, with 65% saying they need major or urgent improvement to meet new financial regulations, including Nacha’s 2026 fraud monitoring rules, and 63% seeking data-backed decision-making.

Will AP keep investing?

Although 76% of finance and AP decision-makers plan to increase AI investment over the next 12 to 24 months, 68% say they will want demonstrable ROI before committing more funding.

That means the issue is no longer aspiration; it is execution, and control has become the key factor.

While 67% already use AI for targeted AP use cases, only 39% have an AI centre of excellence operating at scale. At the same time, 64% are prioritising stability and compliance over raw innovation when selecting AI, and fewer than half, 46%, say they have found the right balance between governance and innovation.

Success is no longer just about what AI can do on its own; it is about whether teams can control it.

Trust as a major theme

Trusted execution is another vital rung in the ladder. “Governed AI is no longer aspirational; it's a board-level requirement,” adds Donna.

AI agents that resolve invoice exceptions or recommend approvals need permission to act, along with a reliable record of what happened.

Basware’s research suggests AP is becoming an early test of whether AI can move from automation to trusted execution. With 68% of finance leaders requiring demonstrable ROI before spending more, control is now as important as capability.

“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,” concludes Donna.