Generative AI (Gen AI) has officially crossed into the mainstream. According to a new Wharton study, 82% of enterprise leaders now use Gen AI weekly, and nearly half use it daily—a seismic shift that underscores how rapidly artificial intelligence has moved from pilot projects to core business operations.
The report, titled “Accountable Acceleration: Gen AI Fast-Tracks Into the Enterprise,” surveyed more than 800 decision-makers across U.S. enterprises. It found that 75% of organizations now track AI’s financial impact through structured ROI frameworks, and three in four have already reported positive returns on their AI investments.“As leaders across industries double down on AI, the focus is shifting from productivity gains to measurable, responsible, and scalable value,” said Stefano Puntoni, Professor of Marketing at the Wharton School and Co-Director of the Wharton Human-AI Research (WHAIR) group.
Key Insights from the Wharton AI Study
| Key Metric | Findings (2025) |
|---|---|
| Leaders Using Gen AI Weekly | 82% |
| Leaders Using Gen AI Daily | 48% |
| Companies Tracking AI ROI | 75% |
| Organizations Reporting Positive ROI | 75% |
| Expected Increase in AI Spending (Next 12 Months) | 88% |
| Leaders Warning of Skills Gaps | 43% |
| Enterprises Using AI in Finance (CFOs) | 82% (actively using or exploring) |
| Top Adoption Barriers | Training gaps, system integration, cost |
The data paints a clear picture: AI is no longer experimental—it’s operational. More than 80% of business leaders expect AI investments to pay off within two to three years, while 62% anticipate double-digit growth in AI budgets over the next five years.
AI Spending and Investment Trends
Generative AI budgets are expanding fast. The Wharton study reports that 88% of leaders plan to increase AI spending in 2026, with 11% already reallocating funds from legacy programs into proven AI initiatives.
While productivity remains the top driver, the report highlights a growing emphasis on innovation and R&D, with 31% of AI budgets now dedicated to internal innovation projects.
“As leaders continue to invest in Gen AI, they’re not just chasing efficiency—they’re reimagining how work gets done,” said Jeremy Korst, Partner at GBK Collective. “The next phase is not about adoption; it’s about advantage.”
ROI Tracking and the Maturity of AI Integration
The Wharton report indicates that enterprises are increasingly holding AI to the same standards as other major investments. 72% of leaders now track profitability, throughput, and productivity metrics, with clear ROI expectations.
“Leaders are no longer content to run pilots. They want proof,” said Sonny Tambe, Professor of Operations, Information and Decisions at Wharton. “Gen AI is being held accountable like any capital investment, and that’s a hallmark of a maturing technology.”
Many organizations have already established structured ROI frameworks to assess AI’s financial returns. This shift toward “accountable acceleration” reflects growing confidence in AI as a driver of measurable business value.
Skills, Talent, and Training: The Next Competitive Frontier
Despite the enthusiasm, the study highlights a growing skills challenge. 43% of leaders warn of employee skill atrophy, while 49% cite difficulties in hiring Gen AI specialists.
“The challenge isn’t replacement—it’s readiness,” explained Stefano Puntoni. “Enterprises that invest in employee training and cultural alignment will gain a sustainable competitive advantage as AI continues to evolve.”
Interestingly, 89% of leaders believe that AI augments human work rather than replacing it. However, a lack of training, integration challenges, and organizational resistance remain significant barriers to maximizing AI’s potential.
AI in Finance: CFOs Leading the Next Wave
Finance departments are emerging as one of the most active adopters of AI technology. A PYMNTS Intelligence study cited in the report found that 82% of enterprise CFOs are either using or exploring AI in accounts payable (AP) and financial operations.
| Finance AI Adoption Metrics | Findings (2025) |
|---|---|
| CFOs Using or Exploring AI | 82% |
| Adopters (Fully Deployed) | 38% |
| Explorers (Testing Phase) | 43% |
| Skeptics (Not Using) | 18% |
| Enterprises over $10B Revenue (Adoption Rate) | 75% |
| Main Benefits | Transparency, analytics, efficiency |
| Top Barriers | Integration (66%), customization (44%), high upfront costs (89% in services sector) |
CFOs report that AI has improved transparency (67%), analytics (61%), and payment efficiency (57%). However, many cite challenges in integrating AI into existing ERP systems—particularly in goods-producing enterprises, where the integration difficulty rises to 78%.
“Finance is becoming an AI proving ground,” said Dr. Karen Meyers, Senior Economist at FinTech Advisory Group. “Companies are seeing tangible ROI in analytics and transparency, especially when automating complex payment and vendor processes.”
Comparison: Then vs. Now in Gen AI Enterprise Adoption
| Category | 2023 (Early Adoption) | 2025 (Mainstream Phase) |
|---|---|---|
| AI Adoption Rate | 38% | 82% |
| Daily Users | 12% | 48% |
| AI Budget Allocation (R&D) | 12% | 31% |
| ROI Measurement Systems | 28% | 75% |
| Skill Readiness Programs | 19% | 57% |
This comparison underscores a dramatic transformation in just two years. AI has evolved from a strategic experiment to a core productivity and innovation driver.
Expert Opinions on the Future of Gen AI
Experts agree that the next stage of AI’s evolution will focus on performance, governance, and people.
- “The next phase is not about adoption—it’s about advantage,” said Jeremy Korst, GBK Collective Partner.
- “Enterprises that focus on measurable ROI and responsible integration will be the ones that win,” noted Sonny Tambe of Wharton.
- “Companies that build a culture of AI literacy will convert short-term productivity gains into long-term growth,” added Dr. Meyers.
- “Gen AI is here to stay, but success will depend on people—not just technology,” concluded Stefano Puntoni.
Why This Matters for Enterprises?
The findings mark a new era for business innovation. With nearly all major enterprises integrating AI into their core operations, 2026 is expected to be the year of AI performance at scale.
Enterprises are now entering a phase of “accountable acceleration,” where success is defined by measurable results, responsible governance, and skilled talent. The message from Wharton is clear: the companies that thrive will be those that pair ROI discipline with a culture of AI readiness.
Frequently Asked Questions
How many enterprise leaders use Gen AI weekly?
According to Wharton’s 2025 report, 82% of enterprise leaders use generative AI weekly, and nearly half use it daily.
Are companies tracking AI ROI?
Yes. 75% of now track AI’s financial impact through structured ROI frameworks.
What are the top challenges to AI adoption?
The leading challenges are skills gaps (43%), integration complexity, and high implementation costs.
Which departments are adopting AI fastest?
Finance teams lead adoption, with 82% of CFOs using or testing AI in their accounting and payments operations.
What percentage of organizations report positive returns?
Three out of four companies report positive ROI from their generative AI investments.
What’s next for enterprise AI?
The Wharton study predicts 2026 will mark the shift from adoption to performance, with competitive advantage driven by talent, measurable ROI, and responsible AI integration.