Top CFOs warn AI success depends on training employees, not just buying technology

Good morning. Finance teams are being reshaped by AI, but there needs to be much more training on how to use it effectively. That was a central theme we discussed on Tuesday during Fortune’s Emerging CFO webinar in partnership with Workday, where Casey Caram, principal and human capital practice leader at Deloitte, and several Fortune 500 CFOs, shared insightful perspectives on the skill sets needed in the AI era. Caram emphasized a unifying principle: “Humans are the differentiating factor” in a world where AI capabilities will increasingly commoditize. He described a three-layer model of skills needed in finance: —At the foundation are traditional finance capabilities such as accounting, forecasting, and performance management. —Above that sits a growing layer of AI and data fluency. —At the top are what Caram called “essential human skills”—judgment, critical thinking, and the ability to ask the right questions. These are becoming more valuable, not less, as automation expands. The challenge, he noted, is that companies are underinvesting in that top layer. A recent examination of Deloitte client expenditures on AI initiatives found that most organizations are devoting 93% of their spending to data, technology, and infrastructure—and only 7% to enabling people to use those tools effectively. Leading finance in the age of AI A potential gap is emerging between tech investment and human capability, alongside rising expectations for finance chiefs. Marie Myers, CFO of Hewlett Packard Enterprise, highlighted one key skill: “Curiosity is super important.” To keep up with AI’s rapid pace, people must stay curious and continuously learn, she said. At HPE, finance is helping lead AI-driven transformation, working closely with IT and business units. In one example, her team used AI to overhaul internal operating reviews, cutting manual work and demonstrating enterprise-wide value. Yet she also stressed a critical—and often overlooked—barrier: human adoption, noting