Wave of Change
After two years of rapid AI acceleration, global executives enter 2026 with unmistakable confidence. But beneath the optimism, the data reveals a more complex reality: a widening series of gaps standi
Advisory
2 min read
After two years of rapid AI acceleration, global executives enter 2026 with unmistakable confidence. But beneath the optimism, the data reveals a more complex reality: a widening series of gaps standing in the way of scale and value.
Gaps in employee sentiment, adoption patterns, and the infrastructure cracks, quietly determine if AI will deliver returns. The story of 2026 is not about whether organizations are adopting AI—they are. It’s about whether they can turn early impact into lasting value.
Prioritized digital, and AI, investments are increasing leaders’ bullishness for business growth. But are organizations ready for AI?
of C-suite leaders expect a higher level of change in 2026 vs a year ago – a 24 percentage point gap with employees.
Accenture conducted two complementary global surveys between November and December 2025. The first surveyed 3,650 C-suite executives from the world’s largest organizations (annual revenues greater than $500 million) across 20 industries and 20 countries. The second surveyed 3,350 workers (non-C-suite) from organizations of the same scale, also across 20 industries and 20 countries. Together, the surveys capture perspectives on the current business environment, including the drivers of disruption, preparedness to respond to change, and the impact of emerging technologies such as AI and generative AI on talent. The surveys carry a margin of error of +/- 1.6% for C-suite and +/- 2.1% for Employees.
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