In 2026, EasyFinance (AnYue Finance Academy) and the Institute of Management Accountants (IMA) jointly launched a China-wide research survey titled “The Impact of AI on Finance Work and Business Operations.” The questionnaire is now live, with responses being collected from finance leaders, corporate management teams and executives responsible for AI transformation.
The study examines enterprise AI maturity, changes in finance work, human–AI collaboration, evolving talent requirements, organizational structures, business value and governance. Following questionnaire collection and analysis, the partners plan to develop a research white paper reflecting experiences and challenges among Chinese enterprises.
Understanding the Shift from Individual Tools to Business Processes
Generative AI and AI agents are being explored for data processing, budgeting, business forecasting, treasury activities and risk identification. Yet organizations are at different stages: some use AI mainly as an individual productivity aid, others are testing specific use cases, and some are beginning to embed AI in formal workflows.
The questionnaire distinguishes the maturity of AI adoption across enterprises as a whole from its maturity within finance functions. It investigates stages ranging from individual assistance and targeted pilots to process integration, cross-system coordination and scaled deployment with governance, while assessing the foundations needed for implementation.
Examining Human–AI Roles and the Evolution of Finance Agents
A central part of the survey examines how much responsibility AI is taking on: supporting individuals, performing key steps under human direction, carrying out primary work subject to human review, or executing within defined rules and permissions. This distinction allows the research to address review requirements and accountability alongside productivity.
The research also explores the possible transition from finance agents to broader business agents connecting customers, products, orders, inventory, supply chains, profitability and cash flow. It asks which activities AI can perform and which decisions and responsibilities should remain with people.
Changes in Finance Capabilities and Organizational Design
As AI takes on elements of data gathering, processing, analysis and execution, finance teams may redirect time toward business judgment, risk management and decision support. The survey explores changes already observed in finance roles and the activities to which time saved by AI is being reallocated.
It also compares capabilities expected to matter over the next three to five years with the current capabilities of finance teams, and examines potential changes in job responsibilities, staffing, management structures and collaboration across functions.
Measuring Business Value and Addressing Governance
The research considers how companies evaluate AI beyond the number of tools deployed. It addresses efficiency, output quality, process improvements, business outcomes, measurable benefits and additional implementation risks or costs.
Open-ended questions invite participants to describe finance AI initiatives that have succeeded or fallen short, including tasks performed, human review processes and verifiable outcomes. These accounts will help the researchers understand practical implementation conditions.
Building on a Longstanding Management Accounting Research Partnership
EasyFinance and IMA have collaborated in management accounting research for many years. In 2013, they jointly established the China Management Accounting Research Center of Excellence. Their subsequent work included research into emerging technologies and the management accounting profession in 2018, followed by a 2022 study on digital finance transformation and talent development with PageGroup.
The 2026 initiative extends this research into the effects of generative AI and AI agents on finance tasks, business management and organizational mechanisms. The survey is currently open and responses are being collected. Findings have not yet been finalized; the partners intend to publish a white paper following data collection, analysis and preparation of the report.
Easy Finance has supported management accounting, strategic finance and enterprise AI capability building since 2004.
Learn more: www.easyfinance.com.cn/en