Are you letting the machines decide your metrics?
AI can default to measuring whatever is easiest to find and simplest for another system to score, regardless of intent. Time for some human oversight, says Robert Vilkelis. ...
by Salvatore Cantale, Konstantinos Trantopoulos , Michael R. Wade Published October 8, 2026 in Brain Circuits • 2 min read
The starting point is not an AI roadmap, but a clear view of where intelligence and autonomy should sit within financial and cross-functional workflows. CFOs should:
Traditional metrics based on headcount, effort, or activity are no longer sufficient when software agents execute decisions continuously and at scale. CFOs should:
As AI systems move from recommendation to action, governance becomes a core financial responsibility. This goes beyond ethics and compliance to defining decision rights, escalation thresholds, and accountability in an environment where humans and agents operate together. CFOs should:
By redesigning how work is done in hybrid human-and-agent organizations, how performance is measured, and where autonomy is permitted, CFOs can turn intelligence into a durable source of competitive advantage.
Professor of Finance and Director of the IMD Global Board Center
Salvatore Cantale is Professor of Finance at IMD and Director of the IMD Global Board Center since 2026. His major research and consulting interests are in value creation, valuation, and the way in which corporations structure liabilities and choose financing options. Additionally, he is interested in the relation between finance and leadership, and in the leadership role of the finance function. He directs the Finance for Boards, Business Finance, and the Strategic Finance programs as well as the Driving Sustainability from the Boardroom program and the newly designed Bank Governance program.
Advisor and Research Fellow at IMD
Konstantinos Trantopoulos is a Senior Advisor and Fellow at IMD. He works with C-level executives, boards, and private equity investors on the strategic, commercial, and operational levers that drive growth and enterprise value. His work focuses on investments, capital allocation, commercial diligence, market dynamics, and how new technologies and AI reshape value creation. His insights have been featured in Harvard Business Review, MIT Sloan Management Review, California Management Review, MIS Quarterly, Industry and Innovation, Το Βήμα, and Forbes.
Professor of Strategy and Digital
Michael R Wade is Professor of Strategy and Digital at IMD and Director of the Global Center for Digital and AI Transformation. He directs a number of open programs such as Leading Digital and AI Transformation, Digital Transformation for Boards, Leading Digital Execution, Digital Transformation Sprint, Digital Transformation in Practice, Business Creativity and Innovation Sprint. He has written 10 books, hundreds of articles, and hosted popular management podcasts including Mike & Amit Talk Tech. In 2021, he was inducted into the Swiss Digital Shapers Hall of Fame.
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