CEOs must rebuild work itself before AI pays off

Outside Big Tech, AI adoption has failed to move the financial needle for most S&P 493 companies. Executives are using it to optimize existing workflows rather than reimagine them. The productivity gains that justify massive AI investments require restructuring jobs, teams, and decision-making processes—work that demands organizational commitment beyond software purchases. Until CFOs and boards treat AI as a mandate for structural change instead of a cost-cutting tool, earnings won't reflect the capital being spent.