Most managers see AI value but few report clear ROI

Gap between perception and metric

KPMG’s “Global AI Pulse Q2 2026” report shows a consistent gap between senior managers and the financial reality on the balance sheet. 76% of senior managers say artificial intelligence delivers significant business value, a rise of 12 points in one quarter, yet only 7% of organizations claim they have achieved a defined, stable return on investment (ROI). Only 35% of organizations report full visibility into AI operational costs. Among those with complete cost visibility, the share reaching a defined ROI stands at 15%, compared with 3% in firms that cannot monitor expenses.

Rising costs, delayed deployments

The price of implementation is beginning to weigh on original plans. 49% of organizations have already postponed, scaled back, or frozen deployments of AI agents after projected costs started to exceed the added value. At the same time, access to high-quality, low-cost models became the most influential factor in corporate AI strategy, climbing from 15% to 22% quarter-over-quarter. Nevertheless, organizational AI adoption continues to accelerate. 22% of organizations now embed AI at all levels, up from 13% in the previous quarter, the largest jump in KPMG’s maturity curve.

Employee resistance and role shifts

While organizational rollout speeds up, the human response is mixed. Employee resistance to AI in the United States rose from 5% to 20% in the quarter, exactly when global resistance slipped slightly to 14%. The report points to a structural shift in the labor market. 78% of managers expect AI fluency to become critical and believe the roles of employees who do not develop these skills will change. At the same time, 71% of companies already report good progress toward a blended workforce that combines artificial intelligence and human workers.