State of Enterprise AI 2026: Adoption, ROI, and the Build vs. Buy Decision

Executive Summary

Our annual survey of 1,200 enterprise technology leaders reveals that AI adoption has reached an inflection point. 71% of respondents report at least one production AI deployment, up from 43% in 2024. Yet ROI measurement remains inconsistent, and the build vs. buy debate is intensifying as custom model fine-tuning becomes accessible to mid-market companies. This report examines adoption patterns, cost structures, governance challenges, and the emerging competitive dynamics between foundation model vendors and enterprise software incumbents.