When we look at the survey below, we begin to understand some of the changes CEOs are making. This 2026 study explores how AI is becoming an innovation flywheel and how business leaders are increasingly focusing on using it to drive growth, productivity, and innovation.
Technology, when implemented effectively, has the potential to enhance human capital by extending the creative capacity, productivity, and reach of individual workers. As a result, some organizations are becoming flatter and less hierarchical because AI gives employees greater ability to perform complex tasks, solve problems, and contribute at higher levels.
The innovation and strategic advantages associated with early AI adoption are particularly evident in developed economies that embraced these technologies sooner. However, this advantage is unlikely to remain permanent. Sustained success will depend not only on access to technology but also on the development of human capital through education, training, and workforce adaptation. Organizations that invest in both AI capabilities and employee development are likely to be better positioned to compete in an increasingly AI-driven economy.
2026 CEO Study: 5 Plays for AI-First Transformation
- IBM’s study argues that successful CEOs are redesigning the C-suite around AI, decentralizing decision-making, increasing cross-functional collaboration, and empowering leaders such as Chief AI Officers to accelerate enterprise-wide transformation.
- High-performing organizations are creating an “AI-agent flywheel” by using AI to improve productivity, reinvesting those gains into innovation, and embedding AI into operational workflows. CEOs expect AI to handle nearly half of operational decisions by 2030.
- Competitive advantage increasingly depends on combining proprietary data, intellectual property, and customized AI models rather than relying solely on generic foundation models. CEOs expect these tailored AI strategies to drive future revenue growth and innovation.
- Organizations that redesign how humans and AI work together are more likely to achieve their business objectives. The study emphasizes breaking down traditional barriers between technology and business functions to improve performance.
- Looking beyond current AI adoption, CEOs are encouraged to prepare for emerging technologies such as quantum computing through strategic partnerships, ecosystem participation, workforce reskilling, and organizational adaptability.
IBM Institute for Business Value. (2026). 2026 CEO study: 5 plays for AI-first transformation. IBM. https://www.ibm.com/thought-leadership/institute-business-value/en-us/c-suite-study/ceo
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