香港大学德勤-2026+企业AI应用指数报告+HKU+and+Deloitte+China+AI+Adoption+Index+2026

HKUandDeloitteChinaAIAdoptionIndex2026

EnterpriseAIAdoptioninChina:

TheParadoxofPromiseandPerformance

February2026

HKUandDeloitteChinaAIAdoptionIndex2026|TheParadoxofPromiseandPerformance

CONTENTS

ExecutiveSummary

RespondentProfile

CurrentStateofAIAdoptionAIExpectationsvs.Reality

TheROIExpectationGapKeyBarriers

Top10ReasonsAIUnderperformsTheChallengeIsn’tTechnology

KeyTakeaways

CurrentAreasofAIApplicationFuturePriorities

FutureOutlookKeyImplications

TheAITransformationJourney

NextstepsAuthors

Reference

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HKUandDeloitteChinaAIAdoptionIndex2026|TheParadoxofPromiseandPerformance

ExecutiveSummary

Acrossindustriesworldwide,theracetoharnessartificialintelligence(AI)is

accelerating.Yet,whileenthusiasmrunshigh,executionoftenlagsbehindlofty

ambitions.Underthisbackdrop,DeloitteChinaandtheCentreforAI,ManagementandOrganizationattheUniversityofHongKong(HKU)havejointlyestablished

the“Deloitte-HKULabforOrganizationalTransformation”tounveilfindingsfromasurveyofmorethan100C-suiteexecutivesthatthereisadisconnectbetweenthetransformativepromiseofAIandthemeasurableoutcomesrealisedsofar.

MostcompanieshavebegunintegratingAIintocustomer-facingandoperational

functions,signallingthatthetechnologyhasmovedfirmlybeyondexperimentation.However,onlyasmallproportionofcompanieshavesuccessfullyscaledthese

initiativestoachieveameaningfulimpactonprofitability.Nearlyhalfofrespondentsacknowledgethatrealizedreturnsfallshortofexpectations,indicatingthatthehype

surroundingAI’sreturnoninvestment(ROI)stillexceedsthereality.

Theobstaclestosuccessarelargelyorganisationalandexecutional

ratherthantechnical.Legacystructures,talentlimitations,andinconsistent

implementationstrategiesremainthemainbarrierstoenterprise-wideadoption.

WhilecurrentAIprioritiescontinuetocentreoncustomerserviceandprocess

optimisation,emerginginvestmentsinresearchanddevelopmentmarkaslowbutsignificantshiftfromefficiencytowardsinnovation.

Despitetheunevenresults,optimismprevails.MostexecutivesplantoexpandAIbudgetsoverthenextthreeyears,confidentthatthetechnologywillultimatelydeliversustainablegrowth,competitiveadvantage,andnewsourcesofenterprisevalue.

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HKUandDeloitteChinaAIAdoptionIndex2026|TheParadoxofPromiseandPerformance

RespondentsProfile(ChinamainlandandHongKong)

TounderstandthecorporateAIlandscape,thestudysurveyedmorethan100seniorexecutivesacrossdifferentindustriesinChinamainlandandHongKong.Theleadershipcompositionprovidesadistinctlystrategicperspective:70%ofrespondentsareCEOs,CTOs,orCIOs—decision-makerswhodirectlyshapeorganisationalprioritiesandinvestmentframeworks.

Thesurveyalsoleanstowardlarge-scaleenterprises,with44%representingfirmsofmorethan5,000employees.Asaresult,theinsightsreflectthechallengesandsuccessesofcompaniesmanagingcomplex,multi-marketoperations,whereAI

deploymentrequiresbothgovernancedisciplineandculturalchange.

WhoWeSurveyed

44%

LargeEnterprises

(with5,000+employees)

37%

MediumEnterprises

70%CEO/CTO/CIO(with1,000–5,000employees)

ITopThreeIndustries

17%

Consumer/RetailAutomotive

27%

Top

15%

3

Others

41%

Energy,ResourcesandIndustrialProducts

Sectorrepresentationisledbyconsumerandretail(27percent),automotive(17percent),andenergy,resources,andindustrialproducts(15percent).These

areindustriesunderacutepressuretobalancecustomer-driventransformation

withoperationalefficiency,positioningthemattheforefrontofAIexperimentationandearlyadoption.

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HKUandDeloitteChinaAIAdoptionIndex2026|TheParadoxofPromiseandPerformance

CurrentStateofAIAdoption

MAJORITYOFBUSINESSESARENOWMOVINGFROMTHEORYTOPRACTICE,GENERATINGTANGIBLEBUTLOCALIZEDBENEFITS

AIadoptionisnownearlyuniversalamongbusinesses,69%oforganisationsareexperimentingwithorscalinglimitedpilots,only23%haveachievedoperationaldeploymentswithmeasurablefinancialimpact.Just4%describethemselvesasfullytransformational,embeddingAIacrossthebusiness

AIAdoptionMaturity

Exploring

36%

Implementing

56%

Transforming

8%

Awareness

Pilot/Experimental

EarlyAdoption

Operational

Scaled

Operational

8%

28%

41%

15%

Tra

4%4%

nsformational

“Considering”

“TangibleBenefits”

“P&LImpact”-

ExploringPhase(36%):

Morethanone-thirdofrespondentsarestillinthe

initial“awareness”phase,focusedonunderstandingAI’spotentialandtestingearlyconcepts.Thisincludesanawarenessgroup(8%)justbeginningtoidentifyusecasesandbuildfoundationalknowledge,andapilot/experimentinggroup(28%)runningproof-of-conceptsincontrolledenvironmentstogaugefeasibilityand

ROI.

ImplementingPhase(56%):

Themajorityofenterprisesarenowmovingfrom

theorytopractice,generatingtangiblebutlocalisedbenefits.Withinthiscategory,41%fallunderearly

adoption,wheresuccessfulpilotsarebeingscaled

withinspecificdepartments.Another15%have

reachedoperationalintegration,embeddingAIintoregularworkflowstoenhanceefficiencyanddecision-making—thoughimpactremainssiloed.

TransformingPhase(8%):

Aminorityoffirmshaveachievedcompany-wide

maturity,realisingsignificantfinancialandstrategicreturns.Amongthem,4%havescaledAI-driven

efficienciesacrosstheorganisation,whilealeading4%havereachedthetransformationalstage,whereAIisnolongerasupporttoolbutacatalystfornewrevenuemodels,marketdifferentiation,andlastingcompetitiveadvantage.

HKUandDeloitteChinaAIAdoptionIndex2026|TheParadoxofPromiseandPerformance

AIExpectationsvs.Reality

BUSINESSESSYSTEMATICALLYOVERESTIMATEDRETURNS

WhileexecutiveoptimismaroundAIremainshigh,therealityoffinancialreturnspaintsamoremixedpicture

ComparingexpectedversusactualROIacrosssurveyedprojectsrevealsaconsistentpatternofoverestimation,reflectingboththeimmaturityofAIgovernanceandthetendencytoviewemergingtechnologiesthroughalensofinflatedpromise.

Perhapsthemoststrikingfindingistheemergenceofnegativereturns.Noneofthesurveyedleadersanticipatedlosses,yet9%ofAIinitiativesultimatelydeliveredareturnbelowzero.Theseunplannedshortfallshighlightthehiddencostsofimplementation—fromdata-integrationchallengesandchange-managementhurdlestounforeseen

operationaldisruptions.

Over-optimismalsoaffectsthehigh-yieldbrackets.Forexample,21%ofexecutivesexpectedreturnsintherangeof10–25%,butonly13%reachedthatlevel.This

overestimationtrendpersistsacrossnearlyeveryhigher-yieldcategory,indicatingthatevenmatureenterprisesstruggletoaccuratelyforecasttheeconomicvalueofAI.

Equallyrevealingistheriseinprojectsclassifiedas“notrelevant”fordirectROI

measurement.Initially,30%ofleadersconsideredROIassecondary,viewingtheseeffortsasstrategicbetsorlearninginvestments.Afterimplementation,thatproportiongrew

to36%,signalingthatmanyprojectsfailedtodevelopquantifiablesuccessmetrics.ThislackofmeasurableimpactunderscoresabroaderweaknessinAIprojectgovernanceandevaluationdiscipline.

Expectedvs.ActualROIfromAIInitiatives

40%

36%

34%34%

35%

GAP

GAP

GAP

GAP

4%

2%2%

1%

6%

30%

21%

13%

9%

9%

30%

25%

20%

15%

10%

5%

0%

<0%<10%10-25%26-50%51-100%>100%Not

Relevant

ExpectedROIActualROI

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HKUandDeloitteChinaAIAdoptionIndex2026|TheParadoxofPromiseandPerformance

TheROIExpectationGap

THEREALITYISTHATMAJORITYOFAIINITIATIVESUNDERDELIVER

Inflatedexpectationscreatesunrealisticoptimismwhilekeyperformanceindicatorsareoftenpoorlyalignedwithstrategicgoals

ROIExpectationGap

50%46%46%

40%

30%

20%

10%

10%

0%

BelowExpectations

MetExpectations

ExceededExpectations

Nearlyhalfofexecutives(45%)reportedthattheirAIinitiativesfellshortof

expectations,whileonlyoneintensaidtheirprojectsexceededexpectations.Theremaining46%achievedresultsthatmerelymetinitialtargets,suggestingprogressbutnottransformation.

Takentogether,theseresultshighlightthatwhileenthusiasmforAIremainsstrong,mostbusinessesarestillgrapplingwithhowtoconvertinvestmentandenthusiasmintoconsistent,measurablebusinessimpact.

Theseresultsarenotrandomfluctuations.Theystemfromafundamental

weaknessinhowAIinitiativesareconceived,funded,andmanaged.Toooften,

businesscasesrestonunrealisticoptimismratherthanevidence-based

modelling.Furthermore,keyperformanceindicators(KPIs)areeitherundefinedorpoorlyalignedwithstrategicgoals,makingitdifficulttoassessfinancialimpactonceprojectsaredeployed.

Closingthisgapdemandsbothculturalandoperationalchange.Leadersmustmovebeyondtheexcitementofemergingtechnologiesandadoptarigorous

measurementmindset—onegroundedinrealisticprojections,disciplinedKPIdesign,andcontinuousfinancialvalidation.

ThefuturesuccessofAIadoptionbybusinesseswillhingenotonlyoninnovation,butonaccountability.Organisationsthatcombinestrategicambitionwith

measurabledisciplinewillbetheonestoturnAI’spotentialintosustainableeconomicperformance.

HKUandDeloitteChinaAIAdoptionIndex2026|TheParadoxofPromiseandPerformance

KeyBarriers

ORGANISATIONALANDEXECUTIONALAREKEYOBSTACLESTOAIIMPLEMENTATION

AIadoptionisnotmerelyatechnologyrollout,butanorganisationaltransformationacrossleadership,cultureandgovernance

TheFiveCriticalBarrierstoAISuccess

Technical&Infrastructure

39%

Strategic&Planning

33%

Organisational&Cultural

50%

Execution&Results

Risk&

Compliance

26%

47%

TounderstandwhymanyAIinitiativesfailtodeliverthe

expectedfinancialresults,executiveswereaskedtoidentifybarriersbothbroadly—acrossorganisational,technical,andstrategiccategories—andwithineachspecificdomain.

Thefindingsareclear:organisationalandcultural

hurdles(50%)andexecutionchallenges(47%)dominate,faroutpacingtechnicallimitations(39%),strategic

misalignment(33%),andriskorcomplianceissues(26%).Together,thesefindingshighlightthatthedominantbarriersareorganisationalandexecutional,nottechnical.

Thesefindingsunderscoreafundamentaltruth:AIadoptionisnotmerelyatechnologyrollout;itisanorganisational

transformation.

Withoutalignmentacrossleadership,cultureandgovernance,eventhemostadvancedmodelsareunlikelytogenerate

sustainablebusinessimpact.

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HKUandDeloitteChinaAIAdoptionIndex2026|TheParadoxofPromiseandPerformance

Top10ReasonsAIUnderperforms

AIUSAGEOFTENFAILSTOMEETEXPECTATIONSDUETOSILOS,LACKOFQUICKWINSANDPOORDATA

Thethreemostcitedreasonsaredeeplyinterconnectedandpointtosystemicorganisationaldysfunction

AttheheartofAI

1

4

3

5

2

。人。

underperformanceliesasystemicchallenge:

thestructureand

Siloeddepartmentspreventing

collaboration

33%

Organisationalculture

Dataquality/availabilityissues

Insufficient

Lackofimmediate/viableresults

notconducivetoAI

understandingofAI

capabilities&limiations

adoption

behavioroforganisationsthemselves.Themost

frequentlycitedissues

28%

31%

27%

32%

pointtofragmentation,resistanceand

misunderstandingacrossbusinesses.Theresult

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8

10

9

6

revealsthatthemost

significantchallenges

Unclearbusinesscase/ROI

Difficulty

Security&privacyconcerns

Implementationtakinglongerthanexpected

24%

Lackofskilled

integratingAIwith

AI/datascience

existingsystem

personnel

arenotpurelytechnicalbutaredeeplyrootedinorganisationalstructure,strategyandculture.

24%

24%

23%

22%

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HKUandDeloitteChinaAIAdoptionIndex2026|TheParadoxofPromiseandPerformance

TheChallengeIsn’tTechnology

THEMOSTSIGNIFICANTCHALLENGESAREDEEPLYROOTEDINORGANISATIONALSTRUCTURE,STRATEGYANDCULTURE

ORGANISATIONAL&CULTURALBARRIERS

Siloeddepartments(33%)isthebiggestreasonforunderperformance.

AIprojects,especiallythosewithtransformativepotential,requirecross-

functionaldataandcooperation.Whendepartmentsoperateasindependentfiefdoms,itbecomesnearlyimpossibletoaccessthenecessarydata,alignonobjectives,andintegratesolutionsacrossthebusiness.

Culturalresistance(28%)—aculturethatisrisk-averse,lacksadata-drivenmindset,ordistrustsnewtechnologywillactivelyorpassivelysabotageAI

initiatives.SuccessfulAIrequiresaculturethatembracesexperimentationanddata-informeddecision-making.

LimitedunderstandingofAI’scapabilities(27%)—whendecision-makersdon’tunderstandwhatAIcanrealisticallyachieve,theysetunrealistic

expectations,approvepoorly-conceivedprojects,andcannoteffectivelyoverseeimplementation.

EXECUTION&PROJECTMANAGEMENTFAILURES

ManyorganisationsstruggletosustainmomentumonceAIprojectsareunderway,leadingtoalossofmomentumandstakeholdersupport.

Lackofimmediate,visibleresults(32%)—AIprojectscanhavelong

developmentcycles.Ifthereisn’taclearplantodeliverincrementalvalueor“quickwins,”stakeholderscanloseconfidenceandwithdrawsupportbeforetheprojectcandeliveronitslong-termpromise.

Implementationtakinglongerthanexpected(24%)reflectsthe

unforeseencomplexityofintegratingAIintolegacyoperations.This

oftenresultsinextendedtimelines,budgetoverrunsandreducedcross-departmentalconfidence.

Finally,unclearbusinesscasesorROIdefinitions(24%)—Projects

launchedwithoutaclear,quantifiablegoalaredestinedtobeperceivedasfailuresbecausethereisnoagreed-upondefinitionofsuccess.

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HKUandDeloitteChinaAIAdoptionIndex2026|TheParadoxofPromiseandPerformance

KeyTakeaways

FOCUSLESSONTECHNOLOGYANDMOREONFOSTERINGACOLLABORATIVECULTUREANDESTABLISHINGCLEARBUSINESSCASESWHILEMANAGINGEXPECTATIONS

TECHNICAL&DATA

INFRASTRUCTURECHALLENGES

RESOURCEANDGOVERNANCEGAPS

KEYTAKEWAY

Whiletechnologyisnotthetopobstacle,itremainsTalentandoversightcompletethepictureofwhyAITheoverarchingconclusionisthatAIadoption

acriticalpartoftheAIadoptionstory.ambitionsfrequentlystall.isfundamentallyachangemanagement

challenge,notjustatechnologyimplementation.

Dataqualityandavailability(31%)—thethirdAshortageofskilledAIanddatascience

mostcitedchallenge—continuestohinderAIprofessionals(24%)continuestoconstrainThethreemostcitedreasons–silos,lack

scaling.Modelsareonlyaseffectiveasthedatabusinesses’progressinrollingoutAIinitiatives,asofquickwins,andpoordataquality–are

onwhichtheyaretrained,andfragmentedordemandfortechnicalexpertisefaroutstripssupply.deeplyinterconnectedandpointtosystemic

inconsistentdatasetsoftenresultfromsiloedorganisationaldysfunction.

departments.Withoutclean,integrateddataMeanwhile,securityandprivacyconcerns

pipelines,eventhemostadvancedalgorithms(23%)increasinglyshapetheboundariesofAIToovercomethesebarriers,leadersmustfocus

cannotachievetheirfullpotential.adoption.Asorganisationsmanageincreasinglessonthealgorithmsandmoreonfostering

volumesofsensitivecustomerandoperationalacollaborativeculture,establishingclear

DifficultyintegratingAIwithexistingsystemsdata,compliancewithregulationssuchasGDPRbusinesscases,managingexpectationsthrough

(22%)furthercompoundstheproblem.Legacyintroducesbothnecessarycautionandoperationalincrementalwins,andbuildingasolid,unified

ITinfrastructures,oftenrigidandoutdated,friction.Insomecases,thesegovernancedatafoundation.

struggletosupportmodernAIplatforms.Therequirementscansloworevenhaltdeployment

consequencesincludehigherimplementationaltogether.

.costs,slowerdeployment,andreduced.

HKUandDeloitteChinaAIAdoptionIndex2026|TheParadoxofPromiseandPerformance

CurrentAreasofAIApplication

HIGHESTINCUSTOMERSERVICE,MARKETINGANDINFORMATIONTECHNOLOGYWHICHDELIVERIMMEDIATEVALUE

Acrossthebusiness,AIhasgaineditsstrongestfootholdinfunctionsthatdirectlyinteractwithcustomersorcorebusinesstechnologies

CustomerService

Marketing

54

IT

53

R&D

45

Operation

Sales

45

39

HR

Financial

Sourcing

CurrentAIApplicationUsageArea

28

20

32

01020304050

58

60

70

Today,AIadoptionishighestincustomerservices(58%),marketing(54%),andIT/technology(53%)—areaswhereautomation,personalisation,andrapiddataprocessingdeliverimmediatevalue.

Moderateadoptionistakingshapeinresearch&development(45%)and

operations(45%),highlightingAI’sgrowingroleinprocessoptimisationand

productinnovation.Bycontrast,back-officefunctionssuchasfinance(28%),humanresources(32%),andsourcing(20%)remainrelativelyunderdeveloped,stillreliantonmanualsystemsandlegacyworkflows.

Whiletoday’sadoptionmapreflectsAI’soperationalroots,theoutlookforthenextthreeyearsshowsclearsignsofevolution.Executivesplantodeepentheirinvestmentsinprovenareaslikecustomerengagement,whileexpandingAI

intoinnovation-centricfunctionssuchasR&D—signallingastrategicshiftfromefficiencytodiscovery.

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ThischartmapsbusinessfunctionsbasedontheircurrentlevelofAIadoption(x-axis)againsttheirstatedpriorityforfutureinvestmentpriority(y-axis).13

HKUandDeloitteChinaAIAdoptionIndex2026|TheParadoxofPromiseandPerformance

FuturePriorities

MOVINGFROMCOREEFFICIENCYTODISCOVERYFUNCTIONSSUCHASR&D

Whilefutureprioritieslargelymirrorthepresent,thedatarevealsnotablestrategicshiftsinwhereexecutivesplantodirecttheirAIinvestments

AIUsagevs.FuturePriority

80%

70%

60%

50%

40%

30%

20%

10%

0%

FuturePriority

Custom

erServiceMark

eting

Sales

Operatio

R&D

n

●IT

Financ

ial

HR

Sourcing

0%20%40%60%80%

EstablishedLeaders:DeepeningStrengthinCustomer-FacingFunctions

Customerserviceandmarketingremainthetwopillarsofbusinesses’AIdeployment.Surveyresponsescite

adoptionratesof58%and54%.Regardlessofthe

discrepancy,bothsourcesalignononepoint:these

functionsarenotonlymature,butalsostrategicprioritiesforfutureexpansion.Customerservice,inparticular,

standsoutwitha67%futurepriorityscore,indicatingastrategytodeepeninvestmentinthisprovenarea.

TheRiseofR&DasaStrategicFrontier

Themostrevealingshiftisoccurringinresearchand

development.Currentadoptionsitsat45%,withfutureinvestmentprioritiesexpectedtoreach51%,signallingAI’sevolutionfromacost-efficiencytooltoaninnovationengine.Thistransitionreflectsgrowingconfidence

thatAIcangenerateintellectualproperty,accelerate

experimentationandshapeentirelynewbusinessmodels.ThishighlightsaclearpivotfromusingAIforcurrent

operationalefficiencytoleveragingitforfutureinnovation.

MaturebutStabilizing:ITandTechnologyFunctions

ITandtechnologydepartments—longthebackbone

ofAIexperimentation—areshowingsignsofmaturity.Bothtextualandgraphicaldataplacecurrentadoptionat53%,yetfutureprioritydropsto44%,suggesting

thatfoundationalinvestmentshavelargelybeenmade.Formanyorganisations,ITnowservesastheenablinginfrastructureratherthanthenextgrowthhorizonforAI.

LaggingbutNecessary:TheUntappedPotentialofBack-OfficeFunctions

Functionssuchasfinance,humanresourcesand

sourcingremainontheperipheryofAItransformation,consistentlyclusteredinthelower-leftquadrantofthestrategicmap.Theirloweradoptionandlimitedfutureprioritisationindicatethattheseareasarestillviewedassecondary,despitethesignificantlong-termefficiencygainsthatintelligentautomationcouldunlock.

CurrentUsage

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HKUandDeloitteChinaAIAdoptionIndex2026|TheParadoxofPromiseandPerformance

FutureOutlook

SHORT-TERMCONSERVATISMFOLLOWEDBYSIGNIFICANTLONGTERMBULLISHNESS

ExecutivesexpectAI’simpacttogrowovertime,thegapshowsthatleadersunderstandthatrealizingAI’sfullpotentialisamarathon,notasprint

GapBetween5yearsand2years

ExpectedBusinessValueDrivenbyAI

40%

30%

20%

10%

0%

29%28%

17%

14%

9%

2%1%

0-10%10-20%20-30%30-40%40-50%50-60%60-70%

DifferenceinShare

AnticipatedValueAcceleration

ThedistributionclearlyshowsthatleadersexpectasignificantjumpinAI’s

contributioninthemediumterm.Thelargestcohortsofexecutivesanticipate

thevaluesharefromAItogrowbyanadditional10-20%(citedby29%of

respondents)and20-30%(citedby28%)inthethreeyearsbetweenthetwo-yearandfive-yearoutlooks.

50%

40%

30%

20%

10%

0%

25%

17%

16%16%

14%

12%

10%

1%

7%

6%

4%

0%

0%

In2YearsIn5Years

36%

32%

6%

70-80%

10-20%

20-30%30-40%40-50%50-60%

60-70%

0-10%

ShareofbusinessvaluedrivenbyAI

QuantifyingLong-TermOptimism

Nearly75%ofallexecutivessurveyedexpectAI’sshareofbusinessvaluetogrowbyatleast10%inthisperiod,withover45%expectingittogrowbymorethan20%.

Thisprovidesstrongquantitativeevidencefortheconclusion:leadersarepatient,expectingmodestgainsintheimmediatefuturebutarehighlyoptimisticaboutAI’stransformative,long-runpotential.Theyareplanningandinvestingnowforamajorpayoffdowntheroad.

HKUandDeloitteChinaAIAdoptionIndex2026|TheParadoxofPromiseandPerformance

KeyImplications

Asartificialintelligencemovesfromtheexperimentalfringetothecorporatecore,executiveleadersaretaskedwithnavigatingasignificantparadox:whilelong-termoptimismforAIhasneverbeenhigher,theshort-termresultsareoftenunderwhelming.Anextensivesurveyof

C-suiteexecutivesrevealsalandscapeofwidespreadbutshallowadoption,elusivereturns,andorganisational,ratherthantechnical,barriers.UnderstandingthefollowingkeyimplicationsiscriticalforanyleaderaimingtoconvertAIinvestmentintotangible,enterprise-widevalue

1AIAdoptionIsWidespreadButShallow

AIhasbecomenearlyuniversalacrosslargebusinesses,yetitsdepthofimpactremainslimited.Thedatarevealsacleardividebetweentoday’srealityandtomorrow’sambition.

Inthenearterm,59%ofleadersexpectAItocontributelessthan20%oftotalbusinessvalue—withthelargestsinglegroup(32%)predictinganimpactbelow10%.Thesefiguresunderscoretheearly-stagenatureofmostinitiatives:pilotprograms,departmentaltools,andautomationtrialsthatoperateinisolationfromcorebusinessstrategy.

Lookingaheadfiveyears,theoutlookshiftsdramatically.Amajority(54%)ofexecutivesanticipateAIwilldrivemore

than20%ofbusinessvaluecreation,withthe20–30%and30–40%contributionbracketsemergingasthenewcentreofgravity.

Themessageisclear:whileAIisnowembeddedacrossmostorganisations,itsintegrationintothefinancialandoperationalcoreisstillincomplete.Thenextphaseofprogresswilldependonwhetherleadershipcanevolvefragmentedexperimentationintoacohesive,enterprise-widesystemofvaluecreation.

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HKUandDeloitteChinaAIAdoptionIndex2026|TheParadoxofPromiseandPerformance

2ReturnsRemainElusive

NearlyhalfofexecutivesacknowledgethatAIoutcomeshavefallenshortofexpectations,exposingapersistentgapbetweenambitionandexecution.Yetthisunderperformancerarelystemsfromtechnicallimitations;itoriginatesfromacombinationoftwofactorsrootedinstrategyandgovernance:

Thefirstisoverlyambitiousbusinesscases.Intherushtoadopt

AI,manyprojectsarelaunchedwithinflatedexpectationsandpoorlydefinedgoals.Thestrategicpromiseof“transformation”often

overshadowsthepracticalneedforaclear,measurablebusinesscase.

Thesecondistheweakreturnmeasurement.Manyearly-stage

projectsarelabeled“strategic”andarethereforenotsubjectedto

thesamerigorousROItrackingasotherinvestments.Thislackof

disciplinemakesitimpossibletoquantifysuccess,learnfromfailures,andmakedata-drivendecisionsaboutwheretoscaleinvestment.

Closingthisgapreq