"Fewer than one-third of decision-makers were able to make the connection between the value of AI and their corporation's financial growth, it found. Next year CEOs are likely to listen to CFOs to approve AI investments based on their returns in 2026. This will mean 25 percent of planned spending is put off until 2027 as financial rigor slows production deployments, Forrester predicts."
""The disconnect between the inflated promises of AI vendors and the value created for enterprises will force a market correction. As demand slips, utilization will lag, cost per useful inference will remain high, and providers will chase fill rate with discounts and oversized commitments," the analyst's report says. "Savvy buyers should capitalize on this supply side frailty by manipulating the levers of AI cost while refocusing investment on top and bottom-line impact.""
""In 2026, the AI hype period ends as the pressure to deliver real, measurable results from secure AI initiatives intensifies. As the era of volatility continues, tech and security leaders will be called upon to recalibrate investments under tighter financial scrutiny and governance while navigating increasingly complex geopolitical and economic risks.""
Forrester predicts large organizations will delay roughly 25% of planned AI spending until 2027 as a widening gap emerges between vendor promises and measurable enterprise value. Fewer than one-third of decision-makers link AI initiatives to corporate financial growth, prompting CFO-led ROI scrutiny in 2026 that will slow production deployments. Demand softness will keep utilization low and cost per useful inference high, pressuring providers to offer discounts and oversized commitments. Savvy buyers are advised to exploit supplier weakness by optimizing AI cost levers and refocusing investment on clear top-line and bottom-line impact amid geopolitical and economic risks.
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