Only one in two companies measures whether technology investments are paying off

• 79 percent of companies factor technology into their performance evaluations
• 50 percent measure the return on investment from technology investments
• Only about one in four companies has a consistently standardized management and reporting process

Berlin, April 20, 2026
 

Technology can significantly improve a company’s performance. For example, through more efficient processes, faster decisions, and new growth. 79 percent already factor it into their performance evaluations. At the same time, however, only half of companies systematically measure whether these investments pay off financially and what concrete contribution they make to the bottom line.  This is shown by the study “Performance Improvement Perspectives 2026” by KPMG in Germany, for which 267 executives were surveyed.

In practice, a significant gap is evident: Only about one in four companies has a standardized management and reporting process. As a result, measures are often not consistently managed for their impact, synergies remain untapped, and the economic effects can only be tracked to a limited extent. A key reason lies in implementation. A lack of technical prerequisites (37 percent), skills gaps (32 percent), and inadequate tracking (27 percent) make it difficult to consistently measure the use of technology. 

Especially in an era of ongoing digitalization and rising costs, 51 percent of the surveyed companies view technology as a driver of efficiency. It is increasingly standing alongside traditional metrics such as costs or efficiency and influencing key management decisions. Technologies such as artificial intelligence (63 percent) and process automation (42 percent) are particularly regarded as performance drivers and crucial for improving processes and decisions. 

At the same time, the pressure to actually realize this potential is mounting. 79 percent of companies report that innovation and competitive pressure have risen significantly over the past three years. The IT and technology (62 percent) and finance and controlling (30 percent) sectors, in particular, are under high performance pressure.