Wharton School Survey: 72% of Corporate Executives Have Established Mechanisms to Measure ROI on Generative AI
According to survey results released by the Wharton School on Tuesday, 72% of business leaders have established structured processes to track AI return on investment through metrics such as productivity, profitability, and throughput. Among respondents evaluating generative AI investments, three-quarters reported seeing positive returns so far. The survey also found that 88% of leaders expect to increase spending on generative AI in the coming year, and 62% anticipate double-digit growth in spending over the next two to five years.

Key Takeaways
- Nearly three-quarters (72%) of business leaders have now established structured processes to track returns on AI investments through metrics such as productivity, profitability, and throughput, according to a survey released Tuesday by the Wharton School of the University of Pennsylvania.
- Among respondents evaluating their generative AI investments, three-quarters said they have seen positive returns so far, according to a report on the survey findings.
- "As leaders across functional areas continue to increase their investments in generative AI, the overwhelming feedback is that they want to not only leverage AI to boost employee productivity—which has become table stakes—but also integrate it effectively and responsibly into workflows to drive measurable ROI," said Stefano Puntoni, a Wharton marketing professor, in a press release.
Deep Insights
Global AI spending is projected to reach nearly $1.5 trillion in 2025 and is expected to surpass $2 trillion by 2026, according to Gartner.
A study released by Ernst & Young in July shows that about 21% of organizations are investing $10 million or more in AI, up from 16% a year earlier; meanwhile, one-third (35%) of organizations expect to spend $10 million or more on the technology next year.
The Wharton survey found that a majority (88%) of leaders expect to increase generative AI spending over the next year, with 62% expecting double-digit growth over the next two to five years. Measuring the ROI of generative AI has quickly become standard business practice, the research shows.
"This trend is led by functions with mature metrics cultures, such as HR and finance, and is expanding across the enterprise, signaling a shift from experimentation to accountability," the report said.
Wharton predicts that 2026 could be a turning point for generative AI deployment, with the focus shifting from "responsible acceleration" to "performance at scale." As adoption of the technology becomes mainstream, organizations will face challenges that are "less about experimentation and more about sustaining competitive advantage through proven use cases, standardized benchmarks, and trusted guardrails," the press release said.
Wharton surveyed more than 800 U.S. business leaders across functional areas including finance, HR, IT, and legal.