As artificial intelligence reshapes enterprise priorities, a new study by IBM highlights how CEOs are rethinking leadership structures to drive stronger business outcomes. The research, conducted by the IBM Institute for Business Value, shows that organizations are moving toward AI-first operating models, changing how decisions are made and how leadership teams function.
In the foreword, IBM Vice Chairman Gary Cohn noted, “The CEO’s role has always been to lead through disruption. What AI changes is the velocity and consequences of leadership. Enterprises that succeed will operate AI-first – not as a layer of technology, but as a new operating model. Decision cycles will compress. Boundaries between functions will dissolve. Advantage will accrue to those who can learn, adapt, and execute faster than their competitors.”
The study surveyed 2,000 CEOs globally and reveals rapid changes in leadership roles. In 2026, 76% of organizations have a Chief AI Officer (CAIO), up from 26% in 2025. Companies adopting AI-first C-suite structures have scaled 10% more AI initiatives across the enterprise.
64% of CEOs say they are comfortable making major strategic decisions using AI-generated insights, while 83% emphasize the importance of AI sovereignty in business strategy. Despite this, only 25% of employees currently use AI regularly, even though 86% are believed to have the skills to collaborate with it.
Mohamad Ali said, “AI is changing how work gets done, bringing people and software together in new ways, and it’s changing how people come together in the workplace. The CEOs delivering real results from AI transformation aren’t just deploying AI faster, they’re redesigning their organizations to bring together the best people with the best technology.”
The findings also highlight evolving leadership expectations. 85% of CEOs believe all functional leaders must develop technology expertise, while 59% say the influence of the CHRO will grow in the coming years. By 2030, 48% of operational decisions are expected to be handled by AI, up from 25% today.
At the same time, organizations are focusing on workforce readiness. Between 2026 and 2028, 29% of employees will need reskilling and 53% will require upskilling. 83% of CEOs say AI success depends more on people adoption than technology.
The study also notes that 79% of organizations are decentralizing decision-making, while 77% see a convergence between talent and technology leadership roles. Companies that redesigned 5 core areas — technology, finance, HR, operations, and cross-functional collaboration — are 4 times more likely to achieve business goals.
The research was conducted with Oxford Economics, covering leaders across 33 geographies and 21 industries between February and April 2026.
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