In 2026, consulting, audit and IT services firms are moving from proof-of-concept experimentation to measurable economic impact from AI, according to Napta’s latest findings. The firm’s article highlights three key themes:
1. Steering by value: AI maturity is no longer measured by the number of tools deployed, but by an organisation’s ability to prioritise use cases that genuinely pay off. Napta’s 2026 report describes a “Popcorn Effect”: firms face the same pressures but scale up at very different speeds (pioneers, tacticians, the cautious).
2. A business model under pressure: time-based billing becomes fragile once AI accelerates delivery. Firms are shifting towards hybrid pricing models (fixed fees, impact-indexed pricing, success fees). Key figures: 33% of European leaders say AI has enabled new offerings, 68% report productivity gains across teams, but only 16% see a direct impact on margin.
3. Delivery transformed, not dehumanised: AI is being embedded into analysis, production and documentation, while human expertise refocuses on orchestration, validation and final accountability. 32% of clients now expect AI as a baseline requirement.
Real strategic value will come from structured integration across pricing, delivery and value-tracking: not from isolated AI use cases.
Read more on their website.