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The AI operating model: five shifts for leaders

As AI capabilities become widely available, the operating model—and how well it combines technology with human judgement and proprietary data—will distinguish leaders from competitors. This article outlines five key shifts executives should consider.

Accenture’s research and work with AI adopters point to five key shifts in how companies should operate: decision-making, workflows, workforce management, measuring the cost of outcomes and organisational learning. As AI takes on more execution, differentiation comes from the decisions that determine what gets done, and the proprietary data and human judgement behind them.

Key takeaways

  • Decision-making becomes a unit of competitive advantage as AI automates task execution.
  • Workflows need to be redesigned around AI, organising work around shared outcomes rather than separate functions.
  • Leaders need to manage people and AI agents as one workforce, incorporating agents into workforce planning with clear accountability.
  • Measuring the cost of outcomes, rather than costs alone, is essential to assessing AI effectiveness.
  • Organisational learning must be continuous so companies can adapt and use emerging AI capabilities.

What this means for CEOs

To maximise AI’s value, leaders should rethink their operating models, focus on decision-making as a key differentiator, integrate people and AI agents into one workforce and support continuous organisational learning.

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