In a sign of unwavering commitment to AI despite not always having a clear roadmap, nearly half of business leaders say they would continue increasing AI investments even if the so-called AI bubble bursts. Interestingly, only 12% cite return on investment as their primary reason for investing, according to new research from Accenture.
The disconnect between conviction and clarity has significant implications for HR leaders trying to secure resources for workforce development, as 86% of executives plan to increase AI spending in 2026, according to Accenture’s Pulse of Change report released this month. The research surveyed 3,650 C-suite executives and 3,350 workers from companies with annual revenues exceeding $500 million across 20 industries and 20 countries.
‘Strategic necessity’ over ROI
So if business leaders aren’t implementing cutting-edge tech to bolster earnings, what is the motivation?
“Organizations are investing based on strategic necessity rather than proven returns,” the report states. The findings suggest leaders view AI as essential, regardless of market conditions. Forty-six percent said they would maintain or increase AI investments even during a market correction, demonstrating confidence that extends beyond typical ROI calculations.
However, 78% of leaders now view AI as more beneficial to revenue growth than cost reduction, up from 65% in June 2024. This data point may indicate that organizations expect AI to drive top-line growth, yet few can articulate how they will measure that impact.
The absence of ROI-focused measurement creates particular challenges for HR executives. Twenty-three percent of C-suite leaders identified improved access to skilled talent and training as critical to accelerating AI implementation and scaling. But a low emphasis on ROI metrics suggests these workforce investments may struggle to secure adequate funding.
“If leaders can’t clearly articulate ROI, it’s harder to justify the people-side investments that the data shows are desperately needed,” according to the report’s analysis.
Read more: What’s the ROI of AI in HR?
Workforce readiness
The research revealed additional workforce readiness opportunities. Only 40% of employees say their training has prepared them for AI-related role changes, and just 20% feel like active co-creators in how AI changes their work. The regular use of AI agents among employees has dropped 10 percentage points since the summer of 2025, according to Accenture’s findings.
Meanwhile, only 32% of leaders report achieving sustained, enterprise-wide AI impact despite widespread adoption efforts. Fifty-four percent of employees cite low-quality or misleading AI outputs as leading to wasted time and productivity.
The gap between technology deployment and workforce readiness appears in organizational priorities. Accenture found that about a fifth of companies are redesigning processes for AI, but fewer than 10% are redesigning roles to accommodate the technology.
Employees seem to be waiting for direction, as the survey found that only 18% strongly agree that leadership has clearly communicated a vision for navigating change in 2026. The lack of clarity extends to AI’s workforce impact, as only 20% of employees say they understand how AI agents and agentic AI will affect roles and required skills.
What’s the opportunity for HR?
The research suggests an opportunity for HR leaders to fill the measurement void. By building metrics connecting AI investment to workforce outcomes, HR can demonstrate how talent strategy, role redesign and training directly impact value realization.
Thirty-five percent of leaders said having the right data strategy and core digital capabilities in place would most benefit their ability to scale AI. However, employee confidence in their organizations’ ability to respond to technological disruption stands at just 38%, down from previous surveys.
HR departments with clear success metrics will be better positioned to realize AI’s value in 2026. “Change is accelerating,” write the report authors. “Leaders continue to be confident in investing for growth,” even if it hasn’t fully materialized. The Accenture research indicates that while executive optimism for AI remains high, organizations need to better align technological confidence with a commitment to workforce development.
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