Businesses are moving beyond AI experimentation and focusing on the more fundamental questions of what value AI actually delivers and how can management best unlock it. As organisations increase investment and scale AI adoption, attention is shifting from implementation to measurable business outcomes, risk management, and accountability for AI-informed decisions, according to Global AI Pulse Q3 2026, a KPMG study of 2,131 senior business leaders across 20 countries and jurisdictions.
Key findings
- 89% of organisations report measurable value from AI.
- Average planned AI investment over the next 12 months increased to US$210 million (up from US$186 million in Q1 2026).
- 55% of organisations operate a formal AI management layer.
- 53% place accountability for AI-informed decisions at C-suite level or above.
- Significant employee adoption of AI agents has increased: up from 25% in Q1 2026 to 34% in Q3 2026.
- 86% are adapting their cybersecurity operating model to address AI-accelerated threats.
Businesses see value from AI (but don’t always measure it against cost)
Investment in AI continues to accelerate globally. Organisations plan to invest an average of US$210 million in AI over the next twelve months, up from US$186 million in Q1 2026, according to KPMG's Global AI Pulse Q3 2026 survey. This increase is attributable to businesses expecting to see real income from their investments, with almost nine in ten organisations (89%) reporting measurable value from artificial intelligence.
However, despite ambitious capital expenditure plans, many organisations lack the capacity to properly monitor realised value against the overall costs of AI implementation. While organisations are becoming more sophisticated in their AI deployment, KPMG’s research highlights a significant gap between tracking AI spending and a thorough understanding of its economic impact.
Even though most organisations can see what AI costs them, with 61% of respondents reviewing AI costs during approval and 59% monitoring costs once systems are operational, just 12% of those surveyed are able to consistently assess AI value against the cost of implementation across their entire organisation. This figure rises to 48% among those already reporting an established return on investment from AI implementation, indicating a strong relationship between disciplined planning and consistent monitoring.
Such findings suggest that businesses are entering a new phase of AI maturity, with success increasingly attributable to the management systems supporting AI deployment, including controls, accountability, orchestration, resilience, and cost discipline. As organisations move beyond experimentation, the focus now shifts from AI deployment to running these tools effectively at scale and properly observing, assessing, and analysing the results.
Governance and accountability move to the forefront
As AI becomes embedded in business operations, organisations are responding by strengthening their relevant governance and accountability structures. More than half (55%) of those surveyed now operate a formal AI management layer, with 53% placing accountability for AI-informed decisions at the C-suite level: 35% of respondents have assigned responsibility to a named C-suite executive, while 18% place accountability directly with the CEO or executive committee. Among organisations reporting an established ROI from implementing AI, 86% have also put in place formal AI management structures.
Cybersecurity becomes a core component of AI strategies
In increasingly addressing accountability and management, organisations must naturally also turn their attention to cybersecurity and resilience as central components of rolling out or expanding their AI strategy. KPMG’s research found that 86% of organisations are adapting their cybersecurity operating models to address AI-accelerated threats, with 71% of organisations seeing an established ROI from AI naming cyber and data security among their AI budget priorities (compared with 36% of organisations that are still in the AI experimentation stage).
These latest findings therefore suggest that the next competitive advantage will come not from adopting AI first, but from managing it effectively. As AI becomes a core part of business operations, organisations that can demonstrate its value, establish clear accountability and monitoring criteria, and build resilient AI ecosystems with proper oversight will be best positioned to capture long-term returns from their investments.
About the study
KPMG’s Global AI Pulse Q3 2026 surveyed 2,131 senior leaders responsible for strategy and operations across organisations in 20 countries, territories, and jurisdictions. Fieldwork was conducted between 23 July–26 August 2026. Respondents represented organisations with annual global revenues of at least US$50 million, with higher thresholds applied in selected markets.
