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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.

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Photograph accompanying Growth-tracking departments report strong AI returns at nearly 3x the rate of efficiency-only ones
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New Chief AI Officer firms report more strong ROI Share of managers and above reporting strongly positive AI ROI, by how AI responsibility is assigned at their organization.

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.

New Chief AI Officer firms report more strong ROI (Managers and above reporting strongly positive ROI, by AI role)
ItemValueClaim
New Chief AI Officer58%8
Added to existing executive24%8
No such role or plans8%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
Why these scores

Claim ledger

Ranked by verification strength, evidence, and original report placement.

  1. [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.

    Reported Supported Source: Wharton-GBK press release via Business Wire2 sources— create a free account to open themView cited source
  2. [2]

    80% of enterprise leaders report positive returns from AI investments, but only 28% say those returns are strongly positive.

    Reported Supported Source: Wharton-GBK press release via Business WireView cited source
  3. [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%.

    Reported Supported Source: Wharton-GBK press release via Business WireView cited source

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Sources

2 independent publishers whose own reporting we read for this story.

  1. aol.com

    1 article · October 13, 2026

    Strong ROI for AI Nearly 3X More Common When Companies Measure Growth Versus Efficiency Alone, Wharton-GBK Study Finds - AOL
  2. businesstoday.in

    1 article · October 13, 2026

    AI budgets are rising, but costs are becoming a bigger problem for businesses - BusinessToday

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