As employers and employees navigate AI usage directives, the successful implementation of the technology will likely depend on—and also test—managers who are already carrying heavier workloads than in previous years. Jim Harter of Gallup told CFO Dive.

"Based on what we're seeing with AI adoption in the workplace so far, the best 'leverage' is through frontline managers," Harter said. He is the chief scientist for workplace management and wellbeing at the polling and analytics firm. Harter noted that finance organizations are among the groups with the highest AI adoption rates, but he also said, "there's still a long way to go in terms of how to use AI well."

Harter cited a series of recent Gallup survey findings that highlight the tensions emerging as new technology reshapes the workplace.

The key role of managers in driving AI adoption

For example, according to a Gallup analysis released Sunday, when employees report that their managers actively advocate for AI, they are much more likely to say AI has "changed" their work than those whose managers do not advocate for it. The analysis included survey results from more than 20,000 full-time and part-time employees in the first quarter of 2025.

Harter believes managers can be effective AI "ambassadors" because they work more closely with employees and typically have a better understanding of the specific work involved. This makes them better equipped to guide employees in trying AI and using it appropriately. However, Harter noted that flatter management structures have led to many managers having more direct reports, while they are also being asked to lead AI initiatives.

According to a Gallup report from January, managers oversaw an average of 12.1 direct reports last year, up from 10.9 in 2024, with team sizes growing nearly 50% since 2013.

Harter said this wider so-called "span of control" could be problematic if it prevents managers from proactively supporting employees who need help with AI implementation. Without support, AI could do "more harm than good." Harter said: "When you build the right culture around these changes, they can do more good than harm."

Concerns about managers being unprepared

It is not yet entirely clear whether managers are ready to take on new AI responsibilities. A Gallup survey of more than 100 chief human resources officers (CHROs) earlier this year showed that half (50%) expressed a lack of confidence in managers' ability to guide employees in using AI.

Despite doubts about whether company team leaders can achieve AI "transformation," 57% of surveyed HR executives said they are providing AI training for managers.

Harter said he was somewhat surprised by this result, as he had expected organizations to be better prepared for this shift. "There's a lot of upskilling that needs to happen," he said.