Mere experimentation with artificial intelligence (AI) is less common as more companies, especially large enterprises, put AI agents to use in their operations.
An annual state-of-AI survey by McKinsey & Co. summarises a decade of AI adoption, and while changes year over year aren’t dramatic, they do show how companies are scaling its use.
The 10th edition, The State of AI in 2026: On the Road to ROI, shows that, while obstacles remain, companies are upbeat about AI investment as they see gains in productivity and help in decision-making — even though those gains are, for most enterprises, not yet translating into earnings growth.
Eighty per cent of respondents reported that AI has improved individual productivity, and 50% reported that AI helps them make better decisions.
AI use is spreading in companies. More than half (54%) of respondents from organisations with at least $1 billion in annual revenue reported scaling AI across the enterprise, compared with about one-third from small organisations (in the survey, those under $1 billion in revenue). The total of 44% who report scaling is up from 38% the previous year, when more companies were in an experimental stage.
The share of large companies scaling AI agents in one or more functions increased from 27% to 40%, while similar adoption among smaller organisations remained flat (22%).
The proportion of respondents classified as AI high performers — those attributing at least 5% of earnings before interest and taxes (EBIT) to AI and describing AI’s impact as significant — remained in line with 2025 at about 6% of respondents.
Thirty-seven per cent of respondents attribute at least some EBIT impact to AI, around the same as last year, the survey found. As AI adoption continues to grow, the challenge now for companies is moving from efficiency gains to broader business value.
Technology costs are one hurdle. About 20% of respondents reported that AI-related operating costs constrained their AI use.
Despite cost pressures, businesses are optimistic about the value of AI. Looking ahead, 60% of respondents plan to increase AI investments over the next year, the survey said.
— To comment on this article or to suggest an idea for another article, contact Steph Brown at Stephanie.Brown@aicpa-cima.com.
