Accenture Report: Executive and Employee Perception Gaps May Hinder AI's Value Realization

Accenture’s latest “Pulse of Transformation” survey report indicates that over 90% (93%) of Chinese corporate executives surveyed plan to increase AI investments by 2026. However, a gap in understanding between executives and employees may hinder AI from realizing its full potential.

The survey covered 3,650 corporate executives and 3,350 employees across 20 countries and regions, including China, and 20 industries.

The report states that AI is moving from pilot projects to enterprise-wide deployment. Globally, 31% of companies are deploying intelligent agents across multiple functions, an increase from mid-2025. Among Chinese companies, 26% are doing so, while more Chinese companies (33%) are piloting intelligent agents in specific functions or business units. Additionally, 21% of Chinese companies are developing plans to integrate intelligent agents into broader AI strategies.

Chinese executives believe the top three areas where AI will create the most value by 2026 are operational efficiency and cost reduction (17%), enhancing employee productivity and skills (17%), and revenue growth and new market opportunities (16%). In terms of driving business growth with AI, Chinese companies prioritize applying AI in developing new products and services to accelerate innovation and create differentiation (43%), followed by leveraging AI to activate and share knowledge assets at scale, deepen insights, and accelerate decision-making (42%).

Over three-quarters (77%) of Chinese corporate executives see the potential for greater business impact based on their practical experience with generative AI.

However, the perception gap between executives and frontline employees may impede AI from moving from “impact” to “value.” Only 12% of surveyed Chinese employees strongly agree that their company has clearly communicated its transformation vision for 2026. Most employees do not see themselves as “co-creators of AI-driven work model reshaping.” When asked about AI’s impact on corporate culture, employees generally are less optimistic than executives.

The survey shows that 32% of Chinese executives believe that “a correct data strategy and core digital capabilities” are key to accelerating AI adoption. Meanwhile, 52% of Chinese employees report that low-quality or misleading AI outputs have caused time wastage and decreased efficiency, with 7% frequently encountering misleading or poor-quality AI outputs.

Although 20% of Chinese companies have begun comprehensive process restructuring, only 11% are redesigning roles simultaneously. Most companies (39%) are focusing on employee skill development and training. This may reflect the cognitive gap: 28% of executives believe AI deployment will fundamentally change jobs and responsibilities, while only 6% of employees share this view.