Skip to main content

Why Don’t Most Employees Get More Value from AI — Even When They Use It Every Day?

KPMG answers the question organizations must resolve in 2026: why widespread AI access has not translated into widespread impact. KPMG’s position is that the constraint is not technology adoption but the absence of clearly defined, teachable behaviors that enable employees to think with AI rather than simply prompt it.

April 27, 2026
CENTRAL QUESTION

Why don’t most employees get more value from AI, even when they use it frequently?

Across large organizations, AI access is no longer scarce. Tools are embedded in workflows, usage counts are rising, and experimentation is encouraged. Yet leaders continue to report uneven results: a small group of employees consistently produces better outcomes with AI, while the majority sees modest or inconsistent gains. This gap matters because it challenges a core assumption many organizations still make — that more access, more tools, or more training hours will naturally lead to better results.

Recent research makes the question unavoidable. A joint analysis by KPMG and the University of Texas at Austin examined 1.4 million real workplace interactions with AI and found that frequency of use alone does not predict impact. Instead, value concentrates among a small subset of users who engage with AI in fundamentally different ways. The issue, then, is not whether employees are using AI, but how they are using it.

Insight
Sophisticated AI collaboration: An inside look at high-impact use
Analysis of 1.4 million AI interactions identifies the employee behaviors behind effective AI use—and how they can be taught at scale

Why It’s Harder Than It Looks

The challenge is that most organizations still treat AI capability as a tool problem or a skills problem. They focus on rollout, access, or basic prompting guidance, assuming employees will organically figure out how to apply AI to more complex work over time.

In reality, sophisticated AI use requires a shift in how work is framed, supervised, and iterated. Those behaviors are rarely made explicit, rarely taught systematically, and rarely reinforced by leaders. Without clear signals about what “good” looks like, most employees default to low-risk, routine uses that feel productive but do not compound into meaningful performance gains.

The Evidence

1

The joint KPMG–UT Austin study analyzed 1.4 million real workplace AI interactions across eight months of usage data, according to KPMG LLP and the McCombs School of Business at The University of Texas at Austin. Source: Harvard Business Review.

2

A subset of users consistently demonstrated what the researchers defined as “sophisticated” AI behaviors across months of data, according to the same study. Source: Harvard Business Review.

3

These sophisticated users were not distinguished by technical expertise or usage volume, but by how they framed problems, guided AI reasoning, and iterated on outputs. Source: Harvard Business Review.

4

Observable signals separating routine from sophisticated use included persistence of iteration, ambition of initial requests, and intentional tool selection, according to KPMG’s analysis. Source: Harvard Business Review.
News
Behaviors Behind High-Impact AI Use
A landmark study of 1.4 million real workplace interactions with artificial intelligence reveals teachable differences between routine and sophisticated AI use that offer organizations a concrete road map for identifying and scaling high-impact AI capability.

KPMG’s Answer

KPMG’s view is that high‑impact AI use is best understood as a behavioral capability, not a technical one.

The employees who generate outsized value do not simply ask better questions; they treat AI as a reasoning partner, deliberately shaping how the model approaches a task and holding it accountable for intermediate thinking.

This matters because behaviors can be observed, named, and taught. When organizations shift their focus from tool proficiency to behavioral patterns — such as structured problem framing, explicit direction, iterative refinement, and reflective supervision — they create a path for scaling impact beyond a small elite group.

The consequence of not making this shift is subtle but material. Organizations continue investing in access and experimentation while the real constraint remains untouched. Over time, this widens the performance gap between a few sophisticated users and the rest of the workforce, limiting the return on AI investment and slowing enterprise‑level progress.

What This Means for You

Define what effective AI use actually looks like in your organization by identifying the behaviors that correlate with better outcomes, not just higher usage. Make those behaviors visible and discussable so employees know what they are aiming toward.

Reinforce those behaviors through leadership signals, training, and routines that reward iteration, ambition, and thoughtful supervision of AI outputs. When employees are taught how to think with AI — not just how to access it — value scales more predictably.

Explore more

Get in touch

Start the conversation

Connect with our team today to learn how we can help you realize the full potential of GenAI.

Image of Steve Chase
Steve Chase
Global Head & US Vice Chair – AI & Digital Innovation, KPMG LLP

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.
All fields with an asterisk (*) are required.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline