Three preconditions for sharing accountability across finance, IT, and the business so AI spend stops falling through the cracks.
Forrester's diagnosis of IT Finance is correct. The relaunch will not stick on top of the same architecture that produced the diagnosis. Two architectural realities — and three structural moves — define what the reset actually requires.
Two capabilities that don't exist in today's platforms: a semantic layer that unifies all cost and business data, and a reasoning layer that embeds financial context into the workflows where decisions are actually made.
Your IT Finance infrastructure was designed for an era when humans made decisions at human speed. That era is over, and the 30% waste line proves it.
Why financial infrastructure, not models or talent, is the missing layer behind enterprise AI adoption.
