As AI usage matures, leaders facing pressure to show ROI

As more organizations reach the state where AI is a part of everyday work, business leaders are facing more pressure to show a return-on-investment (ROI), according to a recent KPMG report. The Big Four firm surveyed 2,000+ business leaders across 20 countries in April and May 2026.

In the latest KPMG Global AI Pulse report for Q2, the Big Four accountancy found that 22% of organizations are in the driving-adoption phase of AI – up from 13% in Q1.

AI remains a top priority, with 79% of leaders citing it as a key investment area (up from 74% in Q1), and spending is holding steady at an average of $188 million compared to $186 million in Q1.

However, with the AI journey further along, one in four (24%) leaders say they are facing pressure to prove value to investors. Only 7% of leaders can report establishing ROI, the survey found.

“AI is now as much a financial management priority as it is a technology one. The real risk isn’t investing in AI but doing so without cost visibility and an understanding of the economics of AI,” said Rob Fisher, global head of advisory, KPMG International.

Token economics recently came into the spotlight when Uber reported that its engineers had burned through its 2026 AI budget in four months. Employees’ heavy usage of Claud Code led to Uber implementing of a monthly cap of $1,500 per employee on coding agents.

The KPMG report found that many companies lack a clear view of spending, with 23% of leaders struggling with usage-based costs and 42% having only partial visibility into AI spending.

To better manage costs, global leaders have put in place monitoring dashboards (53%) and embedded cost reviews into AI approval processes (54%). Organizations that have put in place the above controls are five times more likely to report established ROI (15% vs 3%).

Clear ownership and accountability is an important differentiator for outcomes, according to the KPMG report, since it drives unified decision-making that can be more easily connected to results and value. However, only 24% of leaders say the CEO is accountable for AI-driven business outcomes.

Organizations with clearly defined accountability for AI at the CEO level report stronger results and value than their peers; these companies report higher confidence in their AI strategy (60% vs 22%), realize meaningful value (57% vs 21%), and report established ROI (14% vs 4%).

“We’re seeing a clear divide between organizations with leadership accountability at the top and those without. These companies are seeing materially better results across the board such as greater confidence, higher value realization and established ROI,” said Steve Chase, global head of AI and digital innovation, KPMG International.