A new multi-year study by Wharton Human-AI Research (WHAIR), in collaboration with GBK Collective, reveals that 82% of enterprise leaders now use generative AI (Gen AI) at least weekly, with nearly half using it daily. The findings, drawn from a survey of over 800 enterprise decision-makers across the U.S., highlight the rapid shift from experimental pilots to widespread, results-driven adoption of Gen AI in businesses. The report, titled “Accountable Acceleration: Gen AI Fast-Tracks Into the Enterprise,” shows that Gen AI is no longer a novelty but a core part of business operations. Nearly three-quarters of leaders now track return on investment (ROI) in structured ways, and 75% report positive returns on their initial Gen AI investments. Looking ahead, 88% expect to increase spending on Gen AI in the next 12 months, with 62% anticipating double-digit growth over the next two to five years. On average, more than 80% of leaders believe their AI investments will deliver measurable payoffs within two to three years. Some organizations are already shifting budgets from legacy systems to proven AI initiatives, with 11% having made such reallocations. While current use cases are largely focused on boosting productivity, a growing trend is emerging: 31% of AI technology budgets are now being directed toward internal research and development. Stefano Puntoni, Sebastian S. Kresge Professor of Marketing at the Wharton School and Faculty Co-Director of WHAIR, noted that leaders are no longer satisfied with just trying out AI. “They want proof. They want accountability. They want measurable outcomes,” he said. “Gen AI is being held to the same standards as any other major business investment—this is a sign of maturity.” The study also reveals a growing concern about workforce readiness. Despite widespread belief that Gen AI enhances work—89% of leaders agree—43% warn of skill atrophy as employees struggle to keep pace with AI advancements. Recruiting advanced Gen AI talent is the top challenge for 49% of leaders, while 41% cite a lack of leaders with change management skills. The gap between senior executives and mid-level managers is also notable. While leaders at the VP level and above are optimistic about financial returns, mid-level managers express caution, pointing to the real-world challenges of training, role redesign, and system integration. This highlights the need for better alignment between strategic vision and on-the-ground execution. The report suggests 2026 may mark a turning point—from rapid adoption to sustainable performance at scale. Success will depend not just on investment, but on building robust governance, standardized benchmarks, and a workforce equipped to work alongside AI. “Success in the next phase won’t be about adoption—it will be about advantage,” said Jeremy Korst, Partner at GBK Collective. “The companies that thrive will be those that combine measurable ROI with responsible integration and a culture of continuous learning.” The full report, “Accountable Acceleration: Gen AI Fast-Tracks Into the Enterprise,” is available for download.