Artificial intelligence, automation, and intelligent agents are rapidly transforming the way organizations operate. Yet many business leaders continue to ask the same question:
“Why aren’t our AI investments delivering the expected business value?”
According to the KPMG Global Tech Report 2026, the answer is becoming increasingly clear: technology alone is not enough. Organizations that outperform their competitors combine AI adoption with strong leadership, workforce readiness, and a culture that embraces continuous change.
The Biggest Competitive Gap Is People, Not Technology
One of the report’s most striking findings is the difference between high-performing organizations and everyone else.
Only 6% of high-performing organizations believe their workforce is falling behind technological change, compared with 39% of other organizations. The finding suggests that successful companies invest not only in new technologies but also in preparing their people to succeed alongside them.
For many organizations, the greatest risk is no longer selecting the wrong AI platform—it’s failing to bring employees through the transformation.
AI Is Reshaping Jobs—Not Eliminating Human Value
The report highlights that 88% of organizations are already embedding AI agents into workflows, products, and value streams, while 92% expect managing AI agents to become a critical capability within the next five years.
However, KPMG’s findings suggest that organizations achieving the greatest success are not replacing people with AI. Instead, they are redesigning work so that human expertise and AI capabilities complement one another.
Among high-performing organizations, around half of permanent technology staff are expected to remain in place by 2027, demonstrating the continued importance of human expertise even as AI adoption accelerates.
Former OpenAI Executive: The Real Advantage Is Human Adaptability
In a featured interview within the report, Zack Kass, former Head of Go-to-Market at OpenAI, argues that businesses are entering an era of “unmetered intelligence,” where access to AI models becomes increasingly abundant.
In this environment, competitive advantage shifts away from simply owning advanced AI models toward human judgment, governance, trust, adaptability, and the ability to deploy AI effectively at scale.
Kass recommends that organizations:
- Invest in behavioral adaptability and human-centered skills.
- Build AI-native operating models.
- Govern AI responsibly through clear ownership and accountability.
- Run many fast experiments while measuring business value rigorously.
- Prepare for the next generation of AI technologies.
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KPMG’s 2026 Leadership Agenda
The report outlines eight strategic priorities for organizations entering what KPMG calls the “Intelligence Age.”
Among the key recommendations are:
- Accelerate organizational learning.
- Build an AI-empowered workforce through continuous upskilling.
- Adopt an AI-first, trust-by-design mindset.
- Modernize data and technology foundations.
- Develop strategic ecosystem partnerships.
- Build adaptable cultures capable of responding quickly to disruption.
For business leaders, the message is straightforward.
AI does not create competitive advantage by itself.
Organizations create value when technology is supported by capable leaders, adaptable employees, trusted governance, and a culture that embraces continuous learning.
The companies that lead the AI era will not necessarily be those with the most advanced technology.
They will be the ones that successfully combine human intelligence with artificial intelligence.
Sources: KPMG Global Tech Report 2026;
