AI early adopters pull ahead but face rising risk, global report finds

Leaders at 73% of companies where artificial intelligence is already having an extensive impact on their business model believe they are gaining a strategic advantage, but a similar percentage see the associated risk as a significant organizational concern.

A global report shows that many of those companies are preparing for the increased risk as well as the increased infrastructure required to succeed in an AI-powered business environment, putting them in a favorable position to succeed against their competition.

“Executive teams and boards must recognize that AI’s benefits and risks rise in tandem. Governance, talent, and infrastructure are critical, not optional,” report co-author Mark Beasley, CPA, professor and director of the Enterprise Risk Management (ERM) Initiative at North Carolina State University, said in a news release. “This research underscores that organizations with a deliberate approach to readiness are already pulling ahead in measurable ways.”

The report, Executive Perceptions of Artificial Intelligence (AI) Opportunities and Risks: A Global Analysis, is a joint study conducted by the ERM Initiative and the AICPA and CIMA that surveyed 1,735 executives globally. The eight regions in the survey are: Europe and the UK, North America, South Africa, Central and West Africa, the Middle East and North Africa, Central and South Asia, East and Southeast Asia, and Australia and New Zealand.

About 26% of leaders (453) were labeled as working at “AI-transformed entities” based on their companies’ business model being “mostly” or “extensively” affected by AI.

Among those companies:

• 73% said AI was providing a strategic advantage, but 69% classified AI as a top 10 or major risk.

• 65% of the AI-transformed entities said that AI risk has become a focus of executive leadership. Among the other survey respondents, just 18% said the same.

• About 1 in 2 of the AI-transformed entities said their companies “mostly” or “extensively” have access to the talent and skills needed to integrate generative AI, and about the same proportion said they had access to the needed IT systems. Among the other survey respondents, about 1 in 7 said they had significant access to the talent and skills needed, and about 1 in 6 said they had access to needed IT systems.

“The data shows a widening gap, and early adopters are gaining competitive advantage while also taking AI risks more seriously,” said Tom Hood, CPA/CITP, CGMA, executive vice president–Business Growth & Engagement at the Association of International Certified Professional Accountants. “Leaders who invest in readiness today will shape the opportunity curve tomorrow.”

Where North America stands and what’s next

What the survey shows in Asia and South Africa could portend what’s to come in North America.

While about 26% of respondents work at AI-transformed entities, that percentage jumps to 37% in South Africa and East and Southeast Asia, and 36% in Central and South Asia. North America was below the curve at 19%.

What could be driving that level of AI activity in Asia and South Africa that doesn’t yet seem to be as pronounced in North America?

Around 40% of leaders in Asia and South Africa said they were concerned about the threat of competitors more effectively leveraging AI, compared with 22% in North America and 30% in the whole survey. About 40% in Asia and South Africa said emerging generative AI provides a strategic advantage for their companies, compared with 18% in North America, 19% in Europe and the UK, and 27% in the whole survey.

“AI is no longer a peripheral innovation,” Hood said. “It’s a strategic accelerant separating organizations that are building foundational capabilities from those still exploring its potential.”

Twenty-seven percent of leaders at North American companies said they viewed AI as a top 10 risk, the highest percentage among the eight regions.

Not investing in AI is also a risk, as that decision could put organizations behind their competition. As Hood noted: “Moving from awareness to action is essential. By strengthening your organization’s AI readiness today, you position it to capture tomorrow’s transformative opportunities.”

The release noted the AICPA’s efforts to close the AI readiness gap, including hosting AI leadership forums, conducting global research, providing targeted skills development, and offering guidance on responsible AI use.

Read the full report for further insights and breakdowns by company type and size.

— To comment on this article or to suggest an idea for another article, contact Bryan Strickland at Bryan.Strickland@aicpa-cima.com.

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