A global survey by the American Institute of CPAs (AICPA) and the Chartered Institute of Management Accountants (CIMA) has identified a growing divide in how organisations are adopting AI.
The joint research study was conducted by the ERM Initiative at North Carolina State University, the AICPA and the CIMA, and included responses from 1,735 executives across eight regions and industries.
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It found that a small group of “AI-Transformed Entities” is starting to secure strategic benefits of the technology, while many other organisations remain limited by a lack of skills, systems and governance structures.
A central conclusion of the research is the widening gap between early adopters and the rest of the market.
Among 453 early adopters, 73% said AI is already providing strategic advantage. Around 54% of the respondents were concerned that competitors may be able to use AI more effectively.
These early adopters also reported higher levels of risk awareness. Around 69% classified AI as a top ten or major risk, with 65% saying AI-related risk is a focus for senior leadership or the board.
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By GlobalDataAt the same time, the study indicated that most organisations are not yet ready to support AI at scale.
Across the full sample, only 24–27% said they have sufficient AI-skilled staff, appropriate IT systems or adequate regulatory preparedness.
Smaller organisations are the least prepared, with fewer than one in five indicating they have the required expertise or technology in place.
By contrast, AI‑transformed entities reported nearly double the level of readiness in key areas – talent (50%), IT (48%) and regulatory compliance (51%).
This difference points to a growing capability gap, with early adopters strengthening their position through focused investment, while slower adopters risk falling further behind.
AICPA and CIMA Business Growth and Engagement executive vice-president Tom Hood said: “The data shows a widening gap and early adopters are gaining competitive advantage while also taking AI risks more seriously.”
The study also noted that emerging markets are witnessing the strongest AI-driven business model transformation.
South Africa, Central and South Asia, and East/South East Asia reported the highest levels of strategic impact and advantage (36–42%), while North America and Europe lag at 18–22%, suggesting a more cautious or incremental pace of adoption.
