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The AI adoption gap has continued to grow as organisations lack the resources required to deploy AI effectively despite increasing strategic gains, according to new findings from AICPA and CIMA.
A report, made together with the North Carolina State University Enterprise Risk Management Initiative, found that only 24% to 27% of organisations report adequate AI-skilled talent, IT system readiness, or regulatory preparedness.
The survey of 1,735 executives found that smaller organisations are the least equipped however, with fewer than one in 10 possessing the required talent or systems to manage the technology.
According to AICPA and CIMA, emerging markets in South Africa and Asia reported 36% to 42% strategic impact, while North America and Europe trail behind at 18% to 22%.
Mining led all sectors with a 45% business model impact, followed by professional services and transportation, while construction and retail remain slower to adapt.
Among early adopters, 73% of respondents said technology is providing a strategic advantage, while 69% now classify it as a major risk concern.
The research indicates that AI risks are changing extensively for 60% of transformed entities, compared to 26% of all organisations surveyed.
Tom Hood, executive vice president of Business Growth and Engagement at AICPA and CIMA, said: “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. 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.”
Mark Beasley, Alan T. Dickson distinguished professor and director of the ERM Initiative at North Carolina State, added: “Executive teams and boards must recognise that AI’s benefits and risks rise in tandem. Governance, talent, and infrastructure are critical, not optional. This research underscores that organisations with a deliberate approach to readiness are already pulling ahead in measurable ways.”
