The AICPA and CIMA and North Carolina State University Enterprise Risk Management Initiative Report highlights:
Strategic gains accelerating for early AI adopters
AI adoption patterns vary widely by region and industry
Most organizations remain unprepared for AI’s operational and risk implications
Raleigh, N.C. (February 25, 2026) – The Association of International Certified Professional Accountants (AICPA and CIMA), in partnership with North Carolina State University’s Enterprise Risk Management (ERM) Initiative, has released a global study examining how executives perceive the opportunities and risks of artificial intelligence (AI) across regions, industries, and organizational sizes. The survey, including responses from 1,735 executives across eight regions and eight industries, points to an increasingly uneven AI landscape across the enterprise: while a subset of “AI‑Transformed Entities” is capitalizing on strategic gains, most organizations lack the talent, systems, and governance capabilities required to deploy AI effectively.
“Executive teams and boards must recognize that AI’s benefits and risks rise in tandem. Governance, talent, and infrastructure are critical, not optional,” notes Mark Beasley, Alan T. Dickson Distinguished Professor and Director of the ERM Initiative at North Carolina State. “This research underscores that organizations with a deliberate approach to readiness are already pulling ahead in measurable ways.”
AI Leaders Are Pulling Ahead -- Fast
A core finding of the study is the emergence of a growing gap between AI early adopters and everyone else. Among the 453 “early adopter” organizations reporting “mostly” or “extensively” that AI is already impacting their business model:
73% say AI is providing strategic advantage.
54% worry competitors may leverage AI more effectively.
Risk vigilance increases dramatically: 69% classify AI as a Top 10 or major risk concern.
Board‑level attention is also higher: 65% report that AI risk is a focus of executive leadership (vs. 30% overall).
These results indicate that organizations achieving meaningful AI integration are simultaneously gaining strategic lift and facing escalating pressure to manage emerging risks.
For Everyone Else: Readiness, Not Strategy, Is the Roadblock
Despite rising enthusiasm around AI, most organizations remain operationally unprepared.
Across the entire sample:
Only 24 - 27% report having adequate AI‑skilled talent, IT system readiness, or regulatory preparedness.
Smaller organizations are the least equipped: fewer than 1 in 5 have the required talent or systems.
In contrast, AI‑Transformed entities are nearly twice as prepared across talent (50%), IT (48%), and regulatory readiness (51%) metrics.
This readiness divide suggests that early adopters are reinforcing their strategic lead through deliberate capability building, while slower adopters risk falling further behind.
“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 & 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. Leaders who invest in readiness today will shape the opportunity curve tomorrow.”
AI’s Impact Varies Dramatically by Geography and Industry
Regional Trends -- Emerging markets show the strongest levels of AI‑driven business model transformation:
South Africa, Central & South Asia, and East/Southeast Asia report 36 - 42% strategic impact and advantage.
North America and Europe trail significantly at 18 - 22%, signaling more cautious or incremental adoption.
These high‑adoption regions also report the fastest‑evolving risk profiles and higher levels of executive/board attention to AI risks.
Industry Dynamics -- Industries with deep data dependencies and operational complexity show the strongest AI momentum:
Mining leads all sectors (45% business model impact; 48% strategic advantage).
Professional & Business Services and Transportation report accelerated adoption tied to automation and analytics.
Financial Services shows heightened competitive concern (33% worried competitors will outpace them).
Sectors like Construction and Wholesale/Retail remain slower due to fragmented operations and legacy infrastructure.
These patterns underscore the direct relationship between use‑case clarity, data richness, and AI value capture.
AI Risks Are Rising and Becoming More Visible
Across the full sample, 46% of organizations now classify AI as either a Top 10 risk or a major risk concern. That figure climbs to 69% among AI-Transformed organizations -- clear evidence that AI benefits and AI risks scale together.
The risk landscape is also evolving quickly:
26% of all organizations say AI risks are changing “mostly” or “extensively”
That number reaches 60% for AI-Transformed entities
Industries such as Financial Services and Services report the most rapid evolution of AI risks and the highest levels of board engagement.
This signals the growing need for robust governance, model risk management, and cross‑functional oversight as AI moves from experimentation to enterprise integration.
Awareness to Action
As AI continues to evolve, the divide between organizations already integrating it and those still assessing its potential will only widen. Leaders who act now, embedding AI thoughtfully into strategy and operations, will gain durable advantage, while those who delay risk being outpaced by both AI and their competitors.
“Moving from awareness to action is essential. By strengthening your organization’s AI readiness today, you position it to capture tomorrow’s transformative opportunities,” noted AICPA and CIMA’s Tom Hood. “At the AICPA, we’re helping the accounting and finance profession close the AI adoption gap through education, research, governance advocacy, workforce upskilling, and collaborative platforms, supporting CPAs and CGMAs as they move from awareness to confident, responsible AI adoption.”
The AICPA’s efforts focus on several priority areas:
Hosting AI leadership forums to deepen understanding of the AI landscape and share practical adoption strategies.
Conducting global research to quantify readiness gaps and identify the skills, systems, and governance needed for effective AI use.
Providing targeted skills development grounded in survey insights that highlight GenAI and technology capabilities.
Preparing the next generation of CPAs and CGMAs through the Profession Ready Initiative, which establishes frameworks and training aligned to an AI‑driven marketplace.
Offering guidance on responsible AI use across audit, assurance, advisory, and finance to help firms navigate emerging risks and governance expectations.
Sharing strategies and practical resources that help CPAs and CGMAs become AI‑savvy and integrate AI tools confidently into daily practice.
About the Report
Executive Perceptions of Artificial Intelligence (AI) Opportunities and Risks: A Global Analysis is a joint research study conducted by the ERM Initiative at North Carolina State University and AICPA and CIMA. The Fall 2025 survey gathered insights from 1,735 executives across eight diverse industries, eight geographies (North America, Europe & UK, South Africa, Central & Western Africa, Middle East & North Africa, Central & South Asia, East & Southeast Asia, Australia & New Zealand) and organizational sizes to assess the strategic impact, operational challenges, and risk implications of AI adoption.
Media Contacts:
Bill Ferguson
AICPA and CIMA
919.402.4610
bill.ferguson@aicpa-cima.com
Suzanne Stanard
NC State University
919.264.4998
sjstanar@ncsu.edu
About the Association of International Certified Professional Accountants, AICPA, and CIMA
The Association of International Certified Professional Accountants (the Association) advances the reputation, employability, and quality of CPAs, CGMA designation holders, and accounting and financial professionals globally. Founded in 2017 by the AICPA and CIMA, it represents 580,000 AICPA and CIMA members, candidates, and registrants in more than 150 countries and territories, advocating for the public interest and business sustainability on current and emerging issues.
About North Carolina State University’s Enterprise Risk Management (ERM) Initiative
The Enterprise Risk Management (ERM) Initiative in the Poole College of Management at North Carolina State University provides thought leadership about ERM practices and their integration with strategy and corporate governance. Faculty in the ERM Initiative frequently work with boards of directors and senior management teams helping them link ERM to strategy and governance, host executive workshops and educational training sessions, and issue research and thought papers on practical approaches to implementing more effective risk oversight techniques (www.erm.ncsu.edu).
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