AICPA And CIMA Report Highlights Growing Divide Between AI Leaders And Laggards

- Strategic gains accelerating for early AI adopters- AI adoption patterns vary widely by region and industry- Most organisations remain unprepared for AI’s operational and risk implications

The Association of International Certified Professional Accountants (AICPA and CIMA), in partnership with North Carolina State University’s Enterprise Risk Management (ERM) Initiative, has released a global study examining how executives perceive the opportunities and risks of artificial intelligence (AI) across regions, industries, and organisational sizes. The survey, including responses from 1,735 executives across eight regions and eight industries, points to an increasingly uneven AI landscape across the enterprise: while a subset of “AI‑Transformed Entities” is capitalising on strategic gains, most organisations lack the talent, systems, and governance capabilities required to deploy AI effectively.

“Executive teams and boards must recognise that AI’s benefits and risks rise in tandem. Governance, talent, and infrastructure are critical, not optional,” notes Mark Beasley, Alan T. Dickson Distinguished Professor and director of the ERM Initiative at North Carolina State. “This research underscores that organisations with a deliberate approach to readiness are already pulling ahead in measurable ways.”

AI leaders are pulling ahead - fast

A core finding of the study is the emergence of a growing gap between AI early adopters and everyone else. Among the 453 “early adopter” organisations reporting “mostly” or “extensively” that AI is already impacting their business model:

• 73% say AI is providing strategic advantage.
• 54% worry competitors may leverage AI more effectively.
• Risk vigilance increases dramatically: 69% classify AI as a Top 10 or major risk concern.
• Board‑level attention is also higher: 65% report that AI risk is a focus of executive leadership (vs. 30% overall).

These results indicate that organisations achieving meaningful AI integration are simultaneously gaining strategic lift and facing escalating pressure to manage emerging risks.

For everyone else: Readiness, not strategy, is the roadblock

Despite rising enthusiasm around AI, most organisations remain operationally unprepared.

Across the entire sample:

• Only 24 - 27% report having adequate AI‑skilled talent, IT system readiness, or regulatory preparedness.
• Smaller organisations are the least equipped: fewer than 1 in 5 have the required talent or systems.
• In contrast, AI‑Transformed entities are nearly twice as prepared across talent (50%), IT (48%), and regulatory readiness (51%) metrics.

This readiness divide suggests that early adopters are reinforcing their strategic lead through deliberate capability building, while slower adopters risk falling further behind.

“AI is no longer a peripheral innovation, it’s a strategic accelerant separating organisations that are building foundational capabilities from those still exploring its potential,” said Tom Hood, Executive Vice President of Business Growth & Engagement at AICPA and CIMA. “The data shows a widening gap and early adopters are gaining competitive advantage while also taking AI risks more seriously. Leaders who invest in readiness today will shape the opportunity curve tomorrow.”

AI’s impact varies dramatically by geography and industry

Regional trends - Emerging markets show the strongest levels of AI‑driven business model transformation:

• South Africa, Central & South Asia, and East/Southeast Asia report 36 - 42% strategic impact and advantage.
• North America and Europe trail significantly at 18 - 22%, signaling more cautious or incremental adoption.

These high‑adoption regions also report the fastest‑evolving risk profiles and higher levels of executive/board attention to AI risks.

Industry dynamics - Industries with deep data dependencies and operational complexity show the strongest AI momentum:

• Mining leads all sectors (45% business model impact; 48% strategic advantage).
• Professional & Business Services and Transportation report accelerated adoption tied to automation and analytics.
• Financial Services shows heightened competitive concern (33% worried competitors will outpace them).
• Sectors like Construction and Wholesale/Retail remain slower due to fragmented operations and legacy infrastructure.

These patterns underscore the direct relationship between use‑case clarity, data richness, and AI value capture.

AI risks are rising and becoming more visible

Across the full sample, 46% of organisations now classify AI as either a Top 10 risk or a major risk concern. That figure climbs to 69% among AI-Transformed organisations - clear evidence that AI benefits and AI risks scale together.

The risk landscape is also evolving quickly:

• 26% of all organisations say AI risks are changing “mostly” or “extensively”
• That number reaches 60% for AI-Transformed entities
• Industries such as Financial Services and Services report the most rapid evolution of AI risks and the highest levels of board engagement.

This signals the growing need for robust governance, model risk management, and cross‑functional oversight as AI moves from experimentation to enterprise integration.

About the report

Executive Perceptions of Artificial Intelligence (AI) Opportunities and Risks: A Global Analysis is a joint research study conducted by the ERM Initiative at North Carolina State University and AICPA and CIMA. The Fall 2025 survey gathered insights from 1,735 executives across eight diverse industries, eight geographies (North America, Europe & UK, South Africa, Central & Western Africa, Middle East & North Africa, Central & South Asia, East & Southeast Asia, Australia & New Zealand) and organisational sizes to assess the strategic impact, operational challenges, and risk implications of AI adoption.