The 2026 AI Value Gap | AI Tool Report

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Welcome to The AI Report – with a special feature in partnership with Apptio, an IBM company, as we look at essential considerations for enterprise AI transformation.

Today, we’ll explore insights from 1500+ global technology and finance decision makers from Apptio’s 2026 Technology Investment Report.

These insights will help you understand the true state of technology cost management and AI investments – as well as the implications for your team as you optimize your own technology investment strategies.

Download the report

The AI-driven spending spree

Most companies are increasing their tech investments in 2026. A whopping 74% of senior leaders have bigger IT & Software budgets this year, with 1-in-4 reporting “significant” increases.

Show me the money

One factor in the growing uncertainty: increasing reliance on existing capital allocation and AI-driven cost savings when funding AI. That means AI has to prove its value and compete with other critical technology investment priorities like cybersecurity, data analytics, public cloud, process automation, and digital transformation. The pressure is on leaders to demonstrate value for all tech investments, or risk reallocation.

With great buying power comes great responsibility

Apptio’s research shows that a lack of clarity on tech value / ROI impacts 100% of leaders’ confidence in their technology investment decisions. 90% of respondents say that uncertain ROI has a major or moderate impact on their decisions. The bottom line: most tech leaders can’t gauge their full impact on the business, even as they have more funds to invest in new technology initiatives.

See how your AI investment management stacks up

Download Apptio’s 2026 Technology Investment Management Report to see how technology executives are taking control of their AI costs and optimizing technology budgets to support their business goals.

Ready to start optimizing your technology investments? Download IDC’s whitepaper for a comprehensive look at how you can calculate AI TCO, achieve transparency and accountability across your technology portfolio, and maximize AI returns.