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The Strategy Digest / Harvard Business Review

Managers and Executives Disagree on AI—and It’s Costing Companies

Harvard Business Review · Article · 8 Apr 2026 · Empirical research · Paywalled · Editor's rating: ★ Noted

A gap between executives' and managers' views of AI is limiting results, and closing it requires concrete actions to align them.

Summary

Korst, Puntoni and Tambe draw on three years of an enterprise AI adoption study of U.S. firms with revenues above $50 million. Most leaders report weekly use, plan to expand investment and perceive positive returns, yet results have not matched investment at scale. They find that managers and executives disagree about AI in ways that cost companies, and they recommend five concrete actions to bridge the divide.

Editor's opinion

Real longitudinal proprietary study, but 'managers and executives see AI differently' is a familiar organizational theme.

Key concepts

Manager-executive AI divide · Adoption versus results gap · Enterprise AI study

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