Business leaders are no longer asking whether they should adopt AI, but how quickly they can turn it into value. In Ireland, AI is now the external trend expected to have the biggest impact on organisations over the next 12 months, with 40% of Irish leaders identifying it as their most significant business trend, according to our 2026 C-suite barometer. AI is also the leading priority within technology transformation strategies, with 41% of Irish executives ranking it as their top technology investment priority.
This growing focus reflects a broader shift. AI is not a standalone initiative. It sits within a wider agenda of business transformation, operational efficiency and competitive advantage.
Yet there is a difference between experimentation and adoption. Many organisations are testing generative AI tools, launching pilots and exploring automation opportunities. That activity can build confidence, but it does not necessarily mean a business is ready to embed AI across its operating model.
One of the most common obstacles to AI adoption is not failure, but success.
Established organisations often develop strong processes, structures and habits that have contributed to years of growth. While these strengths remain important, they can also make it harder to challenge existing ways of working.
This is not simply a technology issue. It is a leadership and change management issue.
Organisations are shaped by the stories they tell themselves about how they create value and what has made them successful. If the prevailing mindset is that existing approaches will continue to be enough, AI adoption is likely to remain superficial. If leaders are willing to challenge assumptions and explore new possibilities, transformation becomes much more achievable.
"The organisations seeing the greatest impact from AI are not necessarily those investing the most in technology; they're the ones where leadership teams are creating a culture that's open to change, encouraging new ways of thinking and helping people adapt as roles, processes and operating models evolve. AI adoption is ultimately as much about people and leadership as it is about technology."
Liam McKenna Partner, Consulting
Too often, organisations begin by asking where they can use AI rather than where it can create the greatest value.
The most effective AI initiatives are grounded in a clear understanding of how the business operates today. This means identifying not only where processes are slow, repetitive or inefficient, but also where existing strengths could be enhanced and where new opportunities for growth might emerge.
Employees closest to day-to-day operations often have valuable insight into operational friction, while leadership teams have a broader view of strategic priorities and competitive advantage. The most impactful AI use cases are usually found when these perspectives come together.
This requires honest conversations across the organisation. Leaders should be asking questions such as:
By taking this broader view, organisations can focus AI investments on the areas that matter most, whether that means addressing inefficiencies, strengthening competitive advantages or enabling new ways of creating value.
2026 has brought AI to a peak in both visibility and expectation, with a growing emphasis on delivering measurable value.
Confidence and investment can sometimes create the illusion of progress.
In Ireland, organisations are investing heavily in AI. Nearly three-quarters of business leaders plan increased investment in AI implementation over the next year, making it one of the top areas for future investment. Irish leaders also report the highest confidence in AI's ability to deliver return on investment, ahead of cybersecurity, data analytics and automation initiatives.
However, piloting a solution is not the same as achieving business outcomes.
"We're seeing a clear shift from exploration to implementation, with many moving towards scaling. Irish organisations understand the potential of AI, but the next challenge is ensuring investments translate into tangible business outcomes while managing technology debt. Success comes from connecting AI initiatives to real business priorities and addressing problems, establishing robust governance and focusing on measurable results and enabling change across the business."
David O'Sullivan Director, Consulting
The organisations that succeed will focus on practical use cases that address identifiable business challenges. They will measure outcomes, track benefits beyond the pilot stage and continuously assess whether AI is improving processes, decisions and productivity.
As AI adoption accelerates, there is a risk that ambition exceeds readiness.
Three-quarters of Irish business leaders report some ethical concerns relating to AI, while only 54% believe their organisation's data is completely protected. These findings highlight the importance of putting governance, cybersecurity and data management at the heart of AI strategies.
Governance should not be viewed as a barrier to innovation. Instead, it provides the confidence required to scale AI responsibly.
"There can be a misconception that governance slows innovation. In reality, effective governance provides the structure organisations need to make decisions, enable value creation from AI and move from experimentation to enterprise-wide adoption. The stronger the foundations around risk, security and compliance, the easier it becomes to scale AI initiatives across the business."
Liam McKenna Partner, Consulting
Responsible AI adoption requires organisations to address:
The biggest challenge may not be underestimating AI but overestimating it. Organisations have more data available to them than ever before, yet extracting meaningful insights remains a fundamentally human challenge. AI can process information and identify patterns at scale, but it cannot replace the judgement, context, values and experience that inform good decision-making.
To realise value from AI, organisations need to combine technological capability with human oversight, ensuring that insights are interpreted, prioritised and acted upon in the right way.
For AI adoption to move from confidence to readiness, every member of the C-suite has a practical role to play. CEOs must connect AI initiatives to business strategy and organisational challenges. CFOs need to ensure AI investments translate into measurable business value. CTOs are responsible for building the data, technology and governance foundations that enable AI to scale securely and effectively. This means that AI adoption is not the responsibility of any one individual but of a collective leadership group.
"AI by its nature is cross-cutting and horizontal across organisations. As such, collaboration is key to successful adoption. Clients are building a steering committee made up of executive leadership from strategy, operations and technology."
David O'Sullivan Director, Consulting
For CEOs: connect AI to business direction | For CFOs: turn AI ambition into measurable value | For CTOs: build the foundations for scalable adoption |
AI adoption should start with the strategic challenges the organisation is trying to solve, not the technology available. CEOs should focus on:
| AI investment should be linked to business outcomes rather than experimentation alone. CFOs should focus on:
| AI can only deliver value at scale when organisations have the right technology environment, data architecture and controls in place. CTOs should focus on:
|
AI is already reshaping Irish businesses. Organisations are using it to improve internal efficiency, enhance knowledge acquisition, support forecasting and planning, and create new commercial products and services. AI is also changing workforce structures, with 44% of Irish leaders reporting that AI has already created new roles within their business, while 24% say it has already replaced some jobs.
The question for leaders is no longer whether AI matters. It is whether their organisation is truly ready to adopt it at scale.
To move from confidence to readiness, leaders should ask themselves:
The organisations that gain the greatest advantage from AI will not necessarily be those that move first. They will be the ones that connect technology to real business needs, build strong foundations and bring their people with them on the transformation journey.
Looking for actionable insights and useful solutions? Advice you can put to work right now? Get the latest news from Frovis Mazars in Ireland in your inbox. We have insights into developments in audit, accounting, tax, financial advisory and consulting that affect your business. We can provide you with unique perspectives and thoughtful solutions so you can meet new challenges and seize opportunities.
Artificial intelligence has become a defining business priority for organisations across Ireland, with C-suite leaders increasingly focused on moving beyond experimentation to achieve measurable value, as AI reshapes operating models, drives technology transformation strategies and creates new opportunities for growth, competitiveness and efficiency.
Certain obligations around transparency related to generative AI systems applies from 2 August 2026. These obligations are on both the provider (i.e. developer) and deployer (i.e. user) of the system and applies to certain uses and outputs.
In this issue, we explore a number of significant developments shaping the privacy and regulatory landscape across Europe and beyond.
With a successful approach to digital transformation and the use of AI, companies have the power to ensure their future viability in terms of performance, resilience and growth.
Amplify your business with innovative solutions.
Our expertise and approach to responsible AI will ensure your business or organisation is compliant with the EU AI Act.
This website uses cookies.
Some of these cookies are necessary, while others help us analyse our traffic, serve advertising and deliver customised experiences for you.
For more information on the cookies we use, please refer to our Privacy Policy.
This website cannot function properly without these cookies.
Analytical cookies help us enhance our website by collecting information on its usage.
We use marketing cookies to increase the relevancy of our advertising campaigns.