Consulting commentary: strategy plus execution

Companies are moving AI spending out of pilot projects and into finance teams, operating models and software budgets that can show measurable gains fast. (bain.com) Bain said April 13 that 56% of senior finance executives are increasing enterprise-wide artificial intelligence investment by more than 15% this year. Bain’s survey of more than 100 chief financial officers also found 83% plan increases above 15% over the next two years, and 42% expect increases above 30%. (bain.com) PwC said companies getting the strongest financial results are not just adding more tools; they are tying artificial intelligence to growth plans, data systems, governance and business-model changes. In its 2026 performance study, PwC said many companies are still rolling out pilots, but only a minority are turning that activity into measurable returns. (pwc.com) That is changing the internal buyer for AI. Bain said finance leaders who once approved spending from the sidelines are now adopting the technology inside budgeting, forecasting and reporting functions. (bain.com) It is also changing how companies judge large software projects. TechRadar wrote on April 13 that artificial intelligence is rewriting enterprise resource planning decisions by shrinking implementation timelines and pushing buyers to focus on profitability, team structure and visible productivity gains instead of technical milestones alone. (techradar.com) Enterprise resource planning software runs core back-office work such as finance, procurement and supply chains, so changes there affect headcount, workflows and vendor budgets across a company. PwC said successful companies now link each artificial intelligence investment to specific business outcomes, including customer growth, market expansion and revenue impact. (pwc.com) PwC’s study said three-quarters of artificial intelligence’s economic gains are being captured by companies that treat it as part of business reinvention rather than a stand-alone tool rollout. The firm grouped winning practices into areas including strategy, governance, data and operating model, not just model deployment. (pwc.com) The thread running through all three commentaries is execution. Companies are still spending more on artificial intelligence, but the spending is being justified with finance metrics, process redesign and software choices that can hold up in a budget review. (bain.com)