The IBM Institute of Business Value (IBV) is a global research organization within IBM that conducts strategic business research and publishes insights on emerging technologies, digital transformation, and enterprise leadership. The institute produces authoritative studies and reports that guide executive decision-making across industries, with particular focus on the intersection of technology adoption and business strategy.1)
The IBM Institute of Business Value operates as IBM's primary research arm for developing enterprise insights and strategic guidance. The organization conducts large-scale research initiatives involving interviews with C-suite executives, industry analysts, and technology leaders to identify emerging trends and competitive advantages in rapidly evolving technology landscapes. The IBV publishes findings through white papers, executive briefs, and comprehensive annual studies that address critical business challenges and strategic opportunities.
The 2026 CEO Study, published by the IBM Institute of Business Value, represents a comprehensive analysis of strategic priorities for enterprise leadership in an increasingly AI-driven business environment. The research identifies five strategic plays designed to enable organizations to compete effectively in an AI-first business landscape. These strategic plays emphasize the importance of developing customized artificial intelligence implementations tailored to specific organizational contexts and competitive requirements.
Key findings from the 2026 study highlight the critical role of dedicated Chief AI Officer (CAO) appointments within organizational structures. The research indicates that enterprises recognizing AI as a central business function rather than a supporting technology initiative are prioritizing the hiring of specialized AI leadership positions. These executives are tasked with developing comprehensive AI strategies, overseeing technology implementation, managing organizational change, and ensuring alignment between AI initiatives and broader business objectives.
The study further emphasizes human-AI orchestration as a fundamental capability for organizational success. Rather than pursuing full automation or displacing human workers, the research suggests that effective AI deployment requires seamless integration of human expertise with artificial intelligence systems. This approach recognizes that complex business problems often require the contextual judgment, ethical reasoning, and stakeholder management capabilities that human decision-makers provide, combined with the processing speed, pattern recognition, and consistency that AI systems deliver.
The IBM Institute of Business Value conducts research through multiple methodologies including executive surveys, qualitative interviews, and data analysis of technology adoption patterns. The organization engages with thousands of business leaders globally to understand how organizations are implementing emerging technologies, measuring business impact, and adapting their strategies in response to market changes. The institute's reports have become influential inputs to executive strategy discussions across industries including financial services, healthcare, manufacturing, and technology sectors.
The IBV's research on AI adoption addresses both technological and organizational dimensions of transformation, recognizing that successful AI implementation requires changes to business processes, workforce skills, governance structures, and cultural practices. The organization's work highlights that organizations treating AI as purely a technology problem, rather than a business transformation challenge, encounter significant implementation difficulties and fail to realize anticipated value creation.
The IBV's research positioning Chief AI Officer roles and human-AI orchestration as strategic priorities reflects broader industry recognition that artificial intelligence has transitioned from experimental technology to core business infrastructure. Organizations competing in AI-first markets must make deliberate choices about how to allocate AI investments, which business functions to prioritize for AI enhancement, and how to develop workforce capabilities to operate effectively alongside AI systems.
The emphasis on customized AI implementation strategies acknowledges that different industries, organizations, and business functions have distinct requirements for AI capabilities. Rather than adopting generic AI solutions, the research suggests that competitive advantage derives from developing AI approaches aligned with specific organizational capabilities, customer needs, and market positioning.
IBM Institute of Business Value - 2026 CEO Study