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Freedom251 › Blog › AI spending

72% of CEOs Say They Make the Main AI Decisions as Spending Plans Double

By Freedom251 Team · · 6 min read

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The headline combines two different findings: the CEO-as-AI-decision-maker figure is 72%, while 74% refers to CEOs who fear losing their jobs if they fail to deliver measurable AI gains. Separately, companies surveyed by Boston Consulting Group (BCG) plan to more than double AI investment as a share of revenue in 2026. These are survey findings and spending plans—not proof that AI has already delivered returns.

What the CEO and spending figures actually measure

Finding What it measures Source and qualification
72% of CEOs Say they are the main decision maker on AI. BCG’s 2026 AI Radar; BCG says this share is twice what it reported a year earlier.
About 1.7% of revenue in 2026, compared with roughly 0.8% in 2025 Planned corporate AI investment as a share of revenue. BCG’s 2026 AI Radar. These are planned levels, not audited actual spending.
94% of CEOs Say they will keep investing even if AI does not pay off in 2026. BCG’s 2026 AI Radar; this describes stated intention, not a guarantee of future budgets.
Four out of five CEOs Say they are more optimistic about AI’s return on investment than they were a year earlier. BCG’s 2026 AI Radar; optimism is not realized ROI.
Nearly all CEOs Expect measurable returns from AI agents in 2026. BCG’s 2026 AI Radar; the finding is an expectation, not evidence that those returns have arrived.
74% of CEOs Say they could lose their job within two years if they fail to deliver measurable AI-driven business gains. Dataiku’s 2025 Global AI Confessions Report. This measures perceived job risk, not who leads AI decisions.
More than eight hours a week Time trailblazing CEOs spend on their own AI upskilling. BCG’s 2026 AI Radar; the finding applies to the report’s “trailblazing” CEOs, not all CEOs.

BCG says its 2026 study surveyed 2,360 executives, including 640 CEOs, across 16 markets and nine industries. Dataiku’s 74% comes from a separate 2025 report. The figures therefore should not be combined as if they came from the same survey or answered the same question.

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Are CEOs becoming the chief AI officer?

In many surveyed companies, the CEO is taking the lead on AI decisions. That does not mean the CEO has replaced the chief information officer (CIO), chief technology officer, or dedicated AI leaders. “Main decision maker” describes where executives say primary decision authority sits; it does not establish who selects models, runs systems, sets technical standards, or handles day-to-day deployment.

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BCG describes the change as a shift from CIO-led to CEO-led AI transformation. The practical reading is that AI is increasingly treated as a business strategy and resource-allocation question, not only a technology program. The CEO can set priorities and resolve conflicts across business units, while technology, security, legal, and operational teams still need defined responsibilities.

Why are companies planning to spend more on AI?

The spending plans sit alongside high expectations for returns and a willingness among many CEOs to continue investing even if AI does not pay off in 2026. That combination suggests companies are treating AI as a strategic capability they expect to build over time, rather than judging every investment solely by immediate returns. It does not show that spending will automatically produce value or that every project deserves more funding.

BCG CEO and report coauthor Christoph Schweizer said, “Despite economic uncertainty, this anticipated surge in spending reflects how much of a priority AI has become in the business world.” The important qualifier is “anticipated”: the figure is a plan, and actual outlays may differ.

Optimism about AI agents is similarly forward-looking. A forecast of measurable returns can encourage companies to fund pilots and infrastructure, but an expectation is not an outcome. To judge whether the spending is working, companies need to define what measurable business gain means before deployment—for example, lower processing costs, shorter service times, improved forecast accuracy, or increased revenue—and compare results against a credible baseline.

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What does the 74% job-risk finding mean?

Dataiku’s 2025 report measures pressure on CEOs to demonstrate business results: respondents say they could lose their jobs within two years if they fail to deliver measurable AI-driven gains. It is not the percentage of CEOs who call themselves the organization’s lead AI decision maker, nor does it show that 74% have already delivered returns.

The finding points to a leadership incentive: CEOs may feel accountable not just for adopting AI but for showing that it changes business performance. That pressure can focus attention on outcomes, but it can also encourage premature claims. A credible account should distinguish deployed tools, measured operational improvements, and financial returns rather than treating them as interchangeable.

Can CEOs prove AI is delivering ROI?

The survey findings establish plans, confidence, and expectations; they do not establish realized returns across companies. A CEO can demonstrate ROI only by connecting a specific AI use case to a measured result and accounting for its full costs, including integration, data preparation, security, oversight, training, and ongoing operation.

  • Set the baseline: Record the existing cost, quality, speed, or revenue measure before introducing the AI system.
  • Define the result in advance: Specify the target, measurement period, and what counts as an improvement.
  • Count the full cost: Include people and infrastructure needed to deploy, review, govern, and maintain the system—not only model or software charges.
  • Check attribution: Separate the AI system’s contribution from other process changes or market conditions.
  • Review unintended effects: Track errors, rework, privacy exposure, security incidents, and impacts on customers or employees alongside efficiency gains.
  • Decide what happens next: Continue, revise, scale, or stop the use case based on the evidence rather than the size of the initial commitment.

For AI agents in particular, a business case should measure the work completed correctly, the exceptions that still need human attention, and the cost of supervision. Counting agent activity alone does not demonstrate value.

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Who should own AI strategy: the CEO or the CIO?

Decision authority and operational responsibility do not have to sit with the same person. CEO sponsorship is useful when AI choices affect company-wide priorities, budgets, or risk tolerance; CIO and technical leadership are essential for architecture, data, integration, and service reliability. Business leaders know where processes need to change, while legal, privacy, security, and risk teams help define controls appropriate to the use case.

A workable division makes one executive accountable for strategic outcomes and explicitly assigns the supporting decisions. Without that clarity, teams can duplicate pilots, make incompatible vendor or data choices, or mistake central sponsorship for permission to deploy without safeguards.

How to assess whether an organization is ready for the shift

Executives comparing their approach with the survey findings can use five questions to test whether leadership attention is translating into a managed program:

  1. Decision rights: Who has final authority over AI priorities, funding, deployment, and acceptable risk—and which decisions remain with technical or control teams?
  2. Spending: What share of revenue or budget is committed, which use cases does it fund, and how much is still conditional on evidence from pilots?
  3. Returns: Which benefits are expected, which have been measured, and what baseline supports each reported result?
  4. Controls: Are privacy, cybersecurity, human oversight, and accountability addressed before a system is put into use?
  5. Capability: Are executives and employees getting the training and support needed to select, supervise, and safely use AI?

BCG’s finding on CEO upskilling underscores that leadership ownership involves more than approving a budget. Its “trailblazing” CEOs spend substantial time learning about AI and put more into organizational capability building. That is a specific pattern reported for this group, not a universal minimum for every chief executive. The broader test is whether leaders can make informed trade-offs and whether the workforce has the skills and processes to turn those choices into reliable results.

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AI spendingAI strategyArtificial Intelligencebusiness technologyCEOs

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