
A KPMG survey of 2,100 senior leaders across 20 countries reveals that most organizations claim AI as a strategic priority but lack clear accountability for AI outcomes. While 75% of CEOs actively own AI strategy, only 24% name a CEO or executive committee as ultimately accountable when AI-driven decisions fail, and just 35% have clear guidance on overriding AI outputs. Companies that do assign clear executive accountability are more confident in future-proofing their AI strategy.
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KPMG's Global AI Pulse Q2 2026 report, based on a survey of about 2,100 senior leaders across 20 countries, found that while 75% say their CEO actively owns AI as a strategic priority, only 24% identify the CEO or executive committee as ultimately accountable for AI-informed decisions, and just 35% have "very clear" guidance on when humans should override AI outputs.
Why it matters
The gap between AI ownership and accountability creates a governance vacuum that undermines the ability to translate AI ambition into business results. Companies with clear executive accountability are more likely to strongly agree they can future-proof their AI strategy (60% vs. 22%), suggesting that explicit responsibility structures are essential for realizing AI's promise rather than leaving it stuck at the pilot stage.
What to watch
The survey underscores that organizational redesign—not technology—is the bottleneck. Leaders must invest in skills, governance, and accountability structures as aggressively as they invest in models and infrastructure to move AI from experimental projects into core business operations.
The KPMG report exposes a critical disconnect in how organizations are approaching AI adoption. Wharton professor Eric Bradlow frames the core problem: while technology itself is advancing rapidly, "organizations still don't know how to incorporate AI in a holistic way." The real constraint, he argues, is organizational change and ensuring humans remain meaningfully involved in decisions, not the AI models themselves.
This gap between aspirational ownership and operational accountability has practical consequences. When 75% of CEOs claim AI as a strategic priority but fewer than one in four organizations have named an executive who is on the hook when an AI decision goes wrong, it signals that AI remains largely experimental. The data bear this out: companies without clear accountability are far less confident they can future-proof their strategy. For business leaders, the implication is clear: investing in technology without investing equally in governance structures, human-in-the-loop processes, and skills development leaves AI initiatives vulnerable to remaining pilot projects rather than transforming how the business grows.
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