October 31, 2025

Wharton: How AI Finally Delivers ROI

AI is finally performing. Wharton’s new report shows how accountability and leadership turn AI into ROI.
Daan van Rossum
By
Daan van Rossum
Founder & CEO, FlexOS

Presented by

From Failure to Accountability: How AI Finally Works at Scale

Earlier this year, I shared findings from the MIT Media Lab NANDA study that showed 95% of enterprise AI pilots fail to deliver measurable ROI.

Not because the technology doesn’t work. But because organizations don’t. Most failures come from poor integration, unclear ownership, and the endless loop of pilots that never scale.

This week, I want to talk about the other 5% — the ones that got it right.

A new report from Wharton × GBK Collective shows what happens when companies finally move from fascination to performance. It’s called Accountable Acceleration 2025, led by Professor Stefano Puntoni, Professor Prasanna Tambe, and GBK’s Jeremy Korst. Over the last three years, they’ve tracked how AI adoption has evolved across 2,200 enterprise leaders.

The findings show one thing clearly: AI is no longer a pilot. It’s a performance system.

1. Everyday AI Is Now the Norm

In 2023, only 37% of leaders used AI weekly. Today, it’s 82%. Nearly half, 46%, use it every day.

That’s not hype. That’s a habit.

32% now call themselves “experts,” up 8 points from last year. Legal, Procurement, and IT teams are catching up fast. Even senior professionals over 55 are in it, with 61% using AI weekly, up 19 points.

The top use cases aren’t futuristic. They’re everyday: data analysis (73%), document summarization (70%), editing and report writing (68%). The things most leaders do daily are now quietly powered by AI.

IT (94%) and Procurement (88%) lead usage, while Marketing (69%) and Operations (72%) lag behind. And while Tech (94%) and Finance (90%) are far ahead, Retail (63%) and Manufacturing (80%) are still catching up.

The tools are familiar. ChatGPT (67%), Copilot (58%), and Gemini (49%) dominate. The majority of these licenses are now paid by employers, meaning companies have officially moved from the “shadow AI” phase to structured adoption.

And here’s what’s new: 58% of enterprises say they’re already using AI agents for process automation, internal operations, or customer service. The agentic shift is not a theory anymore. It’s here.

2. Proving Value Becomes the Standard

If 2023 was about adoption and 2024 was about experimentation, 2025 is the year of accountability.

72% of enterprises now track formal ROI, and 75% already report positive returns. That’s a full transformation in two years.

In 2023, “AI maturity” meant enthusiasm. In 2025, it means measurement.

ROI tracking is strongest in HR (84%) and Finance (80%), where leaders connect AI directly to business results. The most common metric is employee productivity (47%), a clear sign that AI is now tied to performance and efficiency, not experimentation.

Budgets tell the same story. 88% expect AI spending to rise in the next year, and 62% expect 10% or more growth. About one-third of that will go to internal R&D, where teams are building their own copilots and agents.

That’s a shift I’ve seen first-hand. Companies used to fail when they tried to build internally. Now, with governance, data pipelines, and ROI reviews in place, internal builds are succeeding.

Results still depend on the industry. Tech and Finance (83–88%) are leading on ROI, while Manufacturing (75%) and Retail (54%) are still catching up. Larger enterprises move more slowly due to complexity, while mid-sized firms integrate faster.

And there’s a new kind of discipline. 11% of companies now fund AI by cutting legacy IT or HR budgets, up 7 points from last year. That means AI has entered the zero-sum budgeting era. It has to perform better than what came before to earn investment.

As the Wharton team puts it, “Budget discipline plus ROI rigor are becoming the new operating model.”

3. People and Culture Now Set the Pace

Even as technology scales, people still set the pace.

67% of organizations now have executive leadership directly involved in AI strategy, and 60% have appointed a Chief AI Officer. 64% have formal data security policies, and 61% run employee awareness programs.

That’s the structural side. The human side is more complicated.

89% of leaders believe AI enhances skills, but 43% also fear it causes skill atrophy. Training investment is down 8 points, and confidence in training as the best path to fluency is down 14 points. Wharton calls this the human capital contradiction: leaders know AI depends on people, but are investing less in them.

I’ve seen this in every workshop I run. People are eager to use AI but unsure how to upskill fast enough to stay relevant. The enthusiasm is there. The enablement isn’t.

49% of organizations say hiring advanced AI talent is a major challenge, and 46% cite training as a top priority. The bright spot? Most companies are now letting employees lead innovation. 48% invest in internal training, and 46% let teams test and prototype their own solutions.

And something else has shifted. 85% of leaders now feel more positive about AI than last year, but 38% remain cautious. That’s not fear. It’s realism. The emotion around AI has normalized.

The Bottom Line: From Experiment to Execution

AI has moved beyond pilots. It’s now part of the management system itself.

The playbook is simple but not easy:

  1. Diagnose where AI lives. Map both official and shadow usage.
  2. Build ROI systems. Track outcomes like quality and time saved.
  3. Invest in fluency. Pair adoption with active skill development.
  4. Govern for trust. Combine safety rules with freedom to experiment.
  5. Train for transformation. Go beyond tool training. Build programs that help people redesign work itself with AI.

That fifth step might be the most important. Most leaders I meet don’t need more AI tools — they need AI fluency across their teams. That’s why we run our Executive AI Boot Camp and the Lead with AI PRO membership, helping organizations build the skills and systems to scale responsibly.

In just three years, weekly AI use has climbed from 37% to 82%, and 3 in 4 companies now report positive ROI. That’s what happens when organizations stop experimenting and start executing.

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AI in Organizations Roundup 🗞️

I track how AI is reshaping organizations, bringing you the news and updates that matter most for scaling AI successfully.  

This week:

NVIDIA’S NEXT FRONTIER

CES 2025: AI Advancing at 'Incredible Pace,' NVIDIA CEO Says | NVIDIA Blog

​From GPUs to Global Intelligence​

  • Historic milestone: Nvidia became the world’s first $5 trillion company, surpassing Apple and Microsoft after CEO Jensen Huang announced $500 billion in AI chip orders through 2026—an unprecedented revenue outlook. Production of Blackwell chips is scaling in Arizona, with 14 million more units slated for next year.
  • Industrial AI era: Huang’s vision of AI factories—massive, integrated systems combining hardware, software, and networking—positions Nvidia as the engine of the AI economy. Its 10x annual performance gains and push into agentic and physical AI (digital workers and robotics) mark its evolution from chipmaker to intelligence infrastructure.
  • Quantum fusion: At GTC, Nvidia unveiled NVQLink, connecting quantum processors with AI supercomputers for AI-driven error correction and large-scale hybrid computing. Partnering with IonQ, Quantinuum, and U.S. national labs, Nvidia aims to fuse classical, AI, and quantum architectures—cementing its role as the platform powering the intelligent world.
🚀 Prompt: Start by mapping where compute bottlenecks—technical or human—limit performance today, and explore how AI factories and digital agents could turn those constraints into leverage for innovation and scale.

AI-POWERED RECRUITING

Google logo with binary code and ai elements

​Inside Google’s AI Recruiting Lab​

  • Everyday AI: Google recruiters use NotebookLM to study cultural contexts, Gemini for interview role-plays, and an AI tracking system to identify candidates most likely to respond, improving speed and accuracy.
  • Automation shift: Agentic AI will soon chase feedback, match candidates, and cut admin work toward “zero,” freeing recruiters for coaching and retention.
  • Cultural adoption: Recruiters act as AI evangelists, sharing experiments and driving adoption through peer learning, not top-down enforcement.
🚀 Prompt: Ask your recruiters which daily task drains the most energy, then experiment together with AI to remove just one of them.

AI-DRIVEN LABOR FREEZE

​Amazon’s AI Layoffs and the Great Freeze​

  • Middle-management shock: Amazon’s 14,000 white-collar cuts—about 4% of staff—show AI is replacing managers before factory workers. The company is using generative AI to cut bureaucracy and automate planning, reporting, and coordination.
  • Automation expansion: Amazon is testing Blue Jay, a robotic arm that sorts packages; Eluna, an AI agent that guides managers; and AR glasses for delivery drivers—continuing its push toward AI-driven logistics.
  • Frozen market: The U.S. remains in a “Great Freeze,” with 1.7 million monthly layoffs, far below recession levels. It would take 20 more Amazon-scale events to trigger alarm, as most cuts remain limited to tech.
  • Automation over expansion: IBM, Microsoft, and Target are following suit, using AI efficiency instead of hiring. Fed Chair Jerome Powell warns this could deepen the freeze, stalling career growth even as productivity rises.
🚀 Prompt: Before cutting layers, ask if AI is boosting performance or freezing potential. True leadership balances efficiency with adaptability.

💨 Quick Read:

  • OpenAI Restructures, Microsoft Doubles Down: OpenAI has completed its recapitalization, forming the OpenAI Foundation—a nonprofit controlling its for-profit arm valued at $130 billion. The Foundation will direct $25 billion toward health breakthroughs and AI resilience. The more OpenAI grows commercially, the more funding flows into the Foundation to ensure AGI benefits all of humanity. Microsoft now holds a 27% stake worth $135 billion in OpenAI’s new public benefit corporation, keeping exclusive IP and Azure rights through 2032. The new deal lets both pursue independent AGI research, while OpenAI gains freedom to co-develop products and serve government clients.
  • Meet Neo, Your $20K Robot Roommate: Robotics firm 1X opened preorders for Neo, a $20,000 humanoid robot (or $499/month) marketed as the world’s first consumer-ready household helper. It’s 5'6", soft-bodied, carries 55 pounds, and runs 4 hours per charge. Neo can fold laundry and unload dishwashers, but it still relies on remote human operators through VR for complex tasks like cleaning or vacuuming, revealing the limits of current autonomy. Neo’s camera-equipped body raises safety and surveillance concerns, even as 1X promises strict guardrails. For now, the “Rosie” dream still needs a human in the loop.

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