A new global study finds a widening gap between organizations that have embraced artificial intelligence and those that have not, with early adopters gaining measurable strategic advantages while most companies remain operationally unprepared to deploy the technology effectively.
The report, released by the Association of International Certified Professional Accountants and North Carolina State University’s Enterprise Risk Management Initiative, surveyed 1,735 executives across eight regions and eight industries. It finds that while a subset of “AI-transformed entities” is capitalizing on strategic gains, most organizations lack the talent, systems and governance capabilities required to use AI effectively.
Among the 453 early adopter organizations reporting that AI is already significantly impacting their business model, 73% say AI is providing strategic advantage, 54% worry competitors may leverage AI more effectively, and 69% classify AI as a top 10 or major risk concern. Board-level attention is also markedly higher among this group, with 65% reporting that AI risk is a focus of executive leadership, compared with 30% across the broader sample.
For organizations that have not yet made meaningful progress, readiness rather than strategy is the primary obstacle. Across the full sample, only 24% to 27% of respondents report having adequate AI-skilled talent, IT system readiness or regulatory preparedness. Fewer than one in five smaller organizations have the required talent or systems in place. By contrast, AI-transformed entities are nearly twice as prepared across talent, IT and regulatory readiness metrics.
“AI is no longer a peripheral innovation — it’s a strategic accelerant separating organizations that are building foundational capabilities from those still exploring its potential,” said Tom Hood, executive vice president of business growth and engagement at AICPA and CIMA. “The data shows a widening gap, and early adopters are gaining competitive advantage while also taking AI risks more seriously.”
Mark Beasley, director of the ERM Initiative at North Carolina State, said the findings underscore the importance of deliberate preparation. “Governance, talent, and infrastructure are critical, not optional,” he said. “Organisations with a deliberate approach to readiness are already pulling ahead in measurable ways.”
Regional trends reveal that emerging markets are showing the strongest levels of AI-driven business model transformation. South Africa, Central and South Asia, and East and Southeast Asia report 36% to 42% strategic impact and advantage, while North America and Europe trail at 18% to 22%, indicating more cautious or incremental adoption.
At the industry level, mining leads all sectors with 45% reporting business model impact and 48% reporting strategic advantage. Professional and business services and transportation report accelerated adoption tied to automation and analytics, while financial services shows heightened competitive concern, with 33% worried that competitors will outpace them. Construction and wholesale and retail sectors remain slower adopters due to fragmented operations and legacy infrastructure.
The study also highlights a rapidly evolving risk landscape. Across the full sample, 46% of organizations now classify AI as either a top 10 risk or a major risk concern, a figure that climbs to 69% among AI-transformed entities. Among that same group, 60% say AI risks are changing extensively, compared with 26% across the broader sample — signaling the growing need for robust governance and cross-functional oversight as AI moves from experimentation into core enterprise operations.
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