Growth-tracking departments report strong AI returns at nearly 3x the rate of efficiency-only ones
Wharton and GBK Collective found 28% of surveyed enterprise leaders report strongly positive AI returns, against 80% reporting positive ones. Departments tracking growth outcomes report strong returns at 35%, against 13% for efficiency-only ones.
The Investor · Invest desk

Comparison among managers and above: 58% at organizations with a newly designated Chief AI Officer report strongly positive ROI, against 24% where AI responsibility was added to an existing executive's role and 8% with no such role or plans.
Managers and above reporting strongly positive ROI, by AI role
| Item | Value | Claim |
|---|---|---|
| New Chief AI Officer | 58% | 8 |
| Added to existing executive | 24% | 8 |
| No such role or plans | 8% | 8 |
What happened
- The fourth annual Wharton Human-AI Research study, run with GBK Collective, surveyed 1,416 U.S. enterprise leaders and entry- or mid-level employees.
- Hours saved is the most common AI ROI measure, cited by 40% of departments, while net-new revenue is the least-used major measure at 27%.
- Among leaders, 52% say AI's main job over the next 12 to 24 months is productivity or cost reduction, and 22% point to growth through revenue, products or customer experience.
- Only 7% of organizations succeed on all three markers the study uses: proving value, transforming workflows and aligning the organization around AI.
- BusinessToday, citing the report, says 87% of managers and senior leaders expect AI budgets to rise over 12 months and 34% name tool, compute and licence costs as a barrier.
Why it matters
- decision Adding one growth measure, such as customer satisfaction or output volume, is enough to join the 35% group, so testing the finding costs a reporting change and no new spend.
- constraint The Chief AI Officer and single-platform splits are wider than the metric split, so the release cannot separate measurement from organizational maturity.
- contradiction Leaders mostly want AI to cut costs while expecting its own cost to rise, so hours saved has to cover a growing bill.
The release says departments that measure AI against growth outcomes are "nearly three times as likely" to report strong ROI [3]. The ratio from its own figures is 2.7, which is 35% against 13% [15]. The remainder is the larger number: 65 of every 100 departments that track at least one growth measure still do not report strongly positive returns [16]. The bar for that group is also low, because a single measure qualifies, and the qualifying list includes customer satisfaction and output volume next to net-new revenue [4].
Whether the metric causes the gap is a separate question, and Wharton's own faculty describe a bundle. Prasanna Tambe, a WHAIR faculty co-director, said: "The companies seeing stronger returns are going further. They are redesigning workflows, putting clear ownership and governance in place, and measuring AI against outcomes that matter to growth." [14]
The release's other splits point the same way. Among managers and above, 58% at organizations with a newly designated Chief AI Officer report strongly positive ROI, against 8% where there is no such role or plan, a ratio of 7.25 [8][17]. At organizations standardized on one approved platform the figures are 50% and 9%, a ratio of 5.6 [9][18]. Both spreads are wider than the 2.7 on measurement. They are drawn from different bases (managers and above for the first, departments for the metric split), so they cannot be stacked.
We think the three splits are largely one variable: an organization mature enough to name an owner, pick a platform and count outputs, with the metric as a marker of that maturity. The counter-thesis is Tambe's, that choosing outcome metrics forces the redesign. The release text does not include group sizes or a before-and-after comparison of departments that changed metrics. We would be wrong if a cohort of departments added a growth measure and reported stronger returns a year later with owner, platform and workflow unchanged.
The allocation is where the gap shows. Departments scoring AI on hours saved outnumber those scoring it on net-new revenue by 13 points [19], and leaders who call cost reduction AI's main job outnumber those who say growth by 30 points [20]. Meanwhile 83% of leaders expect AI to transform or have a major impact on their industry within two to five years [10]. Tambe said: "Companies believe AI is going to transform their industries, but many are still asking it to prove itself by saving time." [13]
What to watch
- The next annual WHAIR wave: whether departments that add a growth measure move toward the 35% group's strong-return rate with owner, platform and workflow unchanged.
- Group sizes behind the 35% and 13% figures, which the release text does not include.
- Whether the 34% naming tool, compute and licence costs as a barrier rises as the 87% expecting bigger budgets spend.
Clarity's read
What the record supports and how the coverage leans. The claims behind it follow.
Reality
- Evidence45
- Adoption70
- Hype gap+10
- Incentives50
- Confidence62
Claim ledger
Ranked by verification strength, evidence, and original report placement.
- [1]
The fourth annual Wharton Human-AI Research (WHAIR) study, in collaboration with GBK Collective, is based on a survey of 1,416 U.S. enterprise leaders and entry- and mid-level employees.
- [2]
80% of enterprise leaders report positive returns from AI investments, but only 28% say those returns are strongly positive.
- [3]
Departments measuring AI against growth outcomes are nearly three times as likely to report strong ROI as those focused on efficiency alone, 35% vs. 13%.
- [4]
Among departments that track at least one growth measure, such as net-new revenue, sales conversion, output volume or customer satisfaction, 35% report strongly positive returns; among those measuring AI through efficiency metrics alone, 13% do.
- [5]
The most common measure of AI ROI is hours saved, cited by 40% of departments, while net-new revenue is the least-used major measure at 27%.
- [6]
52% of leaders say AI's primary job over the next 12 to 24 months is improving productivity or reducing costs; only 22% point to growing the business through new revenue, new products or better customer experience.
- [7]
The report identifies three markers of AI success: proving value, transforming workflows, and aligning the organization around AI. Only 7% of organizations succeed across all three.
- [8]
Among managers and above, 58% at organizations with a newly designated Chief AI Officer report strongly positive ROI, compared with 24% where AI responsibility was added to an existing executive's role and 8% with no such role or plans.
- [9]
At organizations standardized on one approved AI platform, 50% report strong ROI, versus 9% still experimenting without a defined approach.
- [10]
83% of enterprise leaders expect AI to fundamentally transform or have a major impact on their industry within the next two to five years.
- [11]
87% of surveyed managers and senior leaders expect AI budgets to increase over the next 12 months.
- [12]
34% of surveyed managers and senior leaders identify the cost of tools, computing and licences as a barrier to better returns.
- [13]
"Companies believe AI is going to transform their industries, but many are still asking it to prove itself by saving time," said Prasanna "Sonny" Tambe, Professor of Operations, Information and Decisions at the Wharton School and Faculty Co-Director of WHAIR.
- [14]
"The companies seeing stronger returns are going further. They are redesigning workflows, putting clear ownership and governance in place, and measuring AI against outcomes that matter to growth," said Prasanna "Sonny" Tambe of the Wharton School.
- [15]
The ratio of strong-ROI rates for growth-tracking versus efficiency-only departments is about 2.7.
- [16]
65% of departments tracking at least one growth measure do not report strongly positive returns.
- [17]
Managers at organizations with a new Chief AI Officer report strong ROI at 7.25 times the rate of those with no such role or plans.
- [18]
Organizations standardized on one approved platform report strong ROI at about 5.6 times the rate of those still experimenting.
- [19]
Hours saved is cited as an ROI measure by departments 13 percentage points more often than net-new revenue.
- [20]
Leaders naming productivity or cost reduction as AI's primary job outnumber those naming growth by 30 percentage points.
Get this ledger inside ChatGPT. Ask about any of our stories and the answer brings its figure, each claim’s verdict and the sources. Free, no account.
Sources
2 independent publishers whose own reporting we read for this story.
- Strong ROI for AI Nearly 3X More Common When Companies Measure Growth Versus Efficiency Alone, Wharton-GBK Study Finds - AOL
aol.com
1 article · October 13, 2026
- businesstoday.inAI budgets are rising, but costs are becoming a bigger problem for businesses - BusinessToday
1 article · October 13, 2026
Topics and entities
Follow any of these and your For You feed starts watching them — no settings page required.
Topics
- AI Adoption SurveysFollow
- AI spending and costsFollow
- Enterprise AI ROI MeasurementFollow
Entities
- Wharton Human-AI ResearchFollow
- GBK CollectiveFollow
- The Wharton SchoolFollow
- Prasanna "Sonny" TambeFollow