A Strategic Analysis for Finance Leaders
This paper examines the evolution of generative artificial intelligence capabilities relevant to corporate finance functions throughout calendar year 2025. The analysis tracks two parallel developments: the advancement of frontier large language models from major AI laboratories, and the deployment of AI-powered agents within enterprise resource planning and financial software platforms. The research documents a fundamental transition from advisory “copilot” interfaces toward autonomous “agent” architectures capable of executing bounded multi-step workflows. Key findings include dramatic pricing compression following DeepSeek’s January 2025 open-source release, context window expansion enabling analysis of complete contract portfolios within single prompts, and the maturation of reasoning capabilities sufficient for investment-grade financial analysis. Enterprise platforms from Microsoft, SAP, Oracle, and Workday achieved general availability for production-ready finance agents addressing reconciliation, close processes, collections, and planning functions. The paper concludes that 2025 represents an inflection point where autonomous finance operations transitioned from research demonstration to enterprise procurement, while acknowledging that independent validation of return on investment remains an industry gap entering 2026.
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