ROI pressure & market reckoning to reshape AI strategies in 2026

Artificial intelligence projects are expected to face significant scrutiny in 2026, as companies come under pressure to demonstrate tangible returns on their AI investments. SAS technical and business leaders have outlined key challenges for the market, including concerns over project viability, energy consumption, and the need for robust governance.

AI project scrutiny

Organisations that previously poured funds into generative AI pilots and supporting infrastructure are now being questioned about the value generated. Finance chiefs want to see measurable business outcomes in months, not years. If results are not forthcoming, many initiatives are likely to be paused or abandoned.

"After billions wasted on ChatGPT wrappers and vaporware, CFOs are demanding real ROI - and most generative AI projects can't deliver. The honeymoon phase where 'AI innovation' justified any budget is over, replaced by brutal questions about cost per query, accuracy rates and measurable business outcomes. Companies that can't show concrete savings, revenue growth or productivity gains within six to 12 months will see their AI initiatives shelved, or their vendors replaced," said Manisha Khanna, Senior Product Manager, AI & Generative AI, SAS.

Data centre economics

Major investment in data centres is now under review. Rising costs have outpaced returns, especially where AI workloads were concerned. Industry observers suggest the sector will pursue alternatives to traditional expansion. The economic burden of under-utilised infrastructure has raised caution among investors and operators alike.

CIO roles redefined

Chief Information Officers are seeing their responsibilities shift towards managing ecosystems of AI agents alongside traditional IT systems. This integration role will encompass governance as well as technology deployment. The focus will move towards orchestrating human and digital workforces, underpinned by new policies and standards for collaboration.

"In 2026, CIOs will answer the call to orchestrate the agentic AI future. As AI agents proliferate, the CIO's role will decisively shift from tech enabler to ecosystem integrator: the Chief Integration Officer. AI governance, integration and cross-functional leadership will shape the day of every CIO as we determine the future of IT architecture in an agent-led world," said Jay Upchurch, Chief Information Officer, SAS.

Mixed teams and accountability

Enterprises are now expected to operate mixed teams, with AI agents functioning as autonomous contributors. The role of these agents is expanding beyond advisory functions to include execution and learning alongside human staff. This trend raises new accountability questions, especially if autonomous systems impact profits or service reliability.

"By the end of 2026, Fortune 500 companies will be reporting agentic systems autonomously resolving more than a quarter of multi-step customer interactions. These agents won't just advise, they'll execute, with measurable revenue impact. That will also create new roles like Agent SRE and even Chief Agent Officer. The flip side is that the first major 'agent outage' will hit headlines, as organisations discover that when autonomous systems drive revenue, downtime has a price tag," said Iain Brown, Head of AI & Data Science, Northern Europe, SAS.

Governance and trust

Trustworthy AI and governance are seen as essential to realising long-term value. Many regulated industries will opt for sovereign and hybrid AI architectures, which allow them to control both their data and the models within their compliance frameworks. Companies prioritising explainable governance over unchecked innovation are expected to fare better as market expectations mature.

Synthetic data and quantum

Data strategies will change as synthetic data becomes a competitive tool to overcome data scarcity and compliance challenges. The quantum computing sector is also expected to receive more investment, with a particular focus on software and full system architectures that can deliver value before the end of the decade.

Energy consumption risk

Power requirements for AI are growing rapidly. Data centres in the US alone are predicted to need significant additional capacity by 2027. If trends continue, constraints on energy availability could affect international competitiveness in AI development and deployment.

Market correction ahead

AI vendors and users are bracing for a correction that will prioritise projects able to demonstrate return on investment, robust data practices, and operational rigour.

"2026 will mark the start of AI's market reckoning - when hype collides with governance and only accountable innovation endures. The push for consistent ROI and transparent oversight will shutter vanity projects and reward the disciplined, refocusing investment on the fundamentals: data orchestration, sound modelling and explainable governance. Overhyped technologies will fade, replaced by responsible AI built for measurable impact and with operational rigour. As AI hype gives way to AI accountability, only two questions remain - how deep will the reckoning run, and when will the renaissance begin?" said Stu Bradley, Senior Vice President, Fraud & Security Intelligence, SAS.