Is your 2027 AI business case missing this line?
As artificial intelligence depreciates capability, accounting for organisational reinvention is critical
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THIS budgeting season, chief financial officers are facing complex artificial intelligence investment decisions.
Choosing between models or deciding a depreciation schedule for graphics processing units is relatively straightforward. Estimating return on investment is a moving target, evidenced by Gartner’s April 2026 survey that found only 28 per cent of AI use cases met expectations.
Accounting for the needed investment in organisational capability to enable the return is trickier still.
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