Third annual survey shows shift from experimentation to measuring ROI with employee skill atrophy emerging as one of the biggest risks
Key Findings:
- 82% of enterprise decision makers now use Gen AI weekly up from just 37% in 2023; with 46% using it daily
- 3 in 4 enterprises already see positive returns on Gen AI investments, with 72% of leaders now tracking ROI metrics such as productivity, profitability and throughput.
- 88% of leaders expect to increase Gen AI spend in the next 12 months, with 62% forecasting >10% budget growth over 2–5 years.
- 43% of leaders warn of “skill atrophy”, even as 89% believe Gen AI augments work.
PHILADELPHIA–(BUSINESS WIRE)–#AI–The third annual study by Wharton Human-AI Research (WHAIR), a research center at the Wharton School of the University of Pennsylvania, in collaboration with GBK Collective, reveals that generative AI (Gen AI) has rapidly transitioned from pilot projects to mainstream enterprise adoption with 82% of leaders using it weekly and nearly half daily.
The report, “Accountable Acceleration: Gen AI Fast-Tracks Into the Enterprise”, which surveyed more than 800 enterprise decision-makers across the U.S., highlights the rapid evolution of AI usage as businesses move from experimentation and pilots to measurable outcomes.
Nearly three-quarters of leaders surveyed report structured ROI tracking, with three in four enterprise leaders reporting positive returns on their Gen AI investments. 88% expect spending to rise in the next 12 months. But even as budgets climb, 43% of leaders warn of skill atrophy — underscoring that talent and training, not just technology, will decide who leads.
Gen AI Investment Keeping Pace with Adoption
88% of leaders expect to increase Gen AI spending in the next year, and 62% anticipate double-digit growth over the next 2–5 years.
On average, more than 80% of enterprise leaders expect AI investments to pay off in just 2-3 years. Already, 11% report reallocating budget from legacy programs into AI-proven initiatives. While much of today’s adoption centers on productivity-driven use cases, the study also shows the next wave taking shape: about one-third of AI technology budgets (31%) are now being allocated to internal R&D projects.
“As leaders across functional areas continue to increase investment in Gen AI, the overwhelming feedback is they are not only looking to use AI to boost employee productivity, which has become table stakes, but to integrate it effectively and responsibly into workflows to drive measurable ROI,” said Stefano Puntoni, Sebastian S. Kresge Professor of Marketing at the Wharton School and Faculty Co-Director of WHAIR.
ROI Measurement Expands
72% of leaders say their organizations now track metrics for Gen AI tied to profitability, throughput, or productivity, and three in four already report positive returns on their initial AI investments.
Leaders at VP and above are far more bullish on Gen AI’s financial impact, while mid-managers take a more cautious view, reflecting the day-to-day challenges of training, role design, and integration. This divide highlights the need for enterprises to align executive vision with on-the-ground execution if they want to sustain measurable returns.
“Leaders are no longer content to run pilots. They want proof,” said Sonny Tambe, Professor of Operations, Information and Decisions at the Wharton School, and Faculty Co-Director of WHAIR. “Gen AI is being held to the same standards as other major investments, and that is a sign of increasing maturity.”
The study also suggests that 2026 could mark a turning point from “accountable acceleration” to performance at scale. With adoption now mainstream, the challenge for enterprises will be less about experimenting and more about sustaining competitive advantage through proven use cases, standardized benchmarks, and trusted guardrails.
Organizations that prioritize talent, training, and governance alongside investment will be best positioned to unlock Gen AI’s long-term value.
“The next phase is not about adoption; it is about advantage,” said Jeremy Korst, Partner with GBK Collective. “The companies that thrive will be those that pair measurable ROI with responsible integration and build a culture where people have the skills to grow with AI.”
Workforce Impact: Skill Atrophy a Growing Challenge
While media narratives focus on job loss, leaders see more risk with skill deficiencies by employees as AI advances. 43% warn employees may fall behind and structured role redesign, even as 89% believe Gen AI augments work.
Skills are becoming a bottleneck for enterprises. Nearly half of leaders (49%) say recruiting advanced Gen AI talent is their top challenge, with nearly as many pointing to gaps in leaders with change management skills (41%).
“The challenge isn’t replacement, it’s readiness,” said Puntoni. “Companies that invest in training, culture, and guardrails will be the ones that turn Everyday AI into long-term advantage.”
Download the Report
The full report, Accountable Acceleration: Gen AI Fast-Tracks Into the Enterprise, is available for download here.
About The Wharton School
Founded in 1881 as the world’s first collegiate business school, the Wharton School of the University of Pennsylvania is shaping the future of business by incubating ideas, driving insights, and creating leaders who change the world. With a faculty of more than 235 renowned professors, Wharton has 5,000 undergraduate, MBA, executive MBA, and doctoral students. Each year, 100,000 professionals from around the world advance their careers through Wharton Executive Education’s individual, company-customized, and online programs, and thousands of pre-collegiate students explore business concepts through Wharton’s Global Youth Program. More than 105,000 Wharton alumni form a powerful global network of leaders who transform business every day. For more information, visit www.wharton.upenn.edu.
About Wharton Human-AI Research (WHAIR)
Wharton Human-AI Research (WHAIR) is a research center at the Wharton School of the University of Pennsylvania dedicated to advancing understanding of how artificial intelligence and human decision-making intersect in business and society. Through pioneering research, surveys, and industry collaborations, WHAIR explores the opportunities and challenges of AI adoption, from workforce transformation and organizational strategy to ethics and governance. WHAIR’s mission is to equip leaders with insights and evidence-based practices to harness AI responsibly and effectively for long-term impact. For more information, visit ai.wharton.upenn.edu.
About GBK Collective
Born from academics. Enlightened by data-driven research and analytics. GBK Collective is a leading marketing strategy and analytics consultancy built to solve marketing problems in high definition. GBK applies industry-leading academic expertise and real-world corporate experience to every project with clients to deliver practical and actionable solutions to real issues. For more information, please visit www.gbkcollective.com.
Contacts
Media Contacts:
Emily Hemming
Director of Media Relations and Research Marketing
The Wharton School
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David Henderson
Storybound Communications
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