As we head into a new year where billions will likely again be invested in AI, Robert Byrne, technology data and AI partner at PwC Ireland, shares his predictions for 2026.
Only a few companies are realising extraordinary value from AI, such as surging growth and valuation premiums. Many others see return on investment, but results are modest: efficiency gains, capacity growth and general productivity boosts. These pay for themselves but don’t add up to transformation or significant bottom line dividends.
That’s starting to change. Success is now becoming visible. We can see what it looks like to use AI to build leading-edge operating models. Examples of impact are multiplying across many areas of business.
In Ireland, businesses are moving from experimentation to action, but progress varies. Productivity gains are clear, yet cost savings, improved profitability, trust and governance remain challenging. Real results require wholesale transformation and execution with discipline. AI success in 2026 will hinge on strategy, benchmarks, workforce reimagination and responsible AI.
Here, I highlight PwC’s AI predictions for 2026, grounded in PwC research, experience and focused on practical impact to transform business value.
AI success will come from focused bets
In 2026 we expect agentic AI to play an increasingly important role in business, taking autonomous decisions, following focused investments. PwC’s AI Agent Survey revealed that over half (53pc) of Irish participants see clear productivity boosts from AI agents, but only 38pc experience real cost reductions – lagging behind their US counterparts. The challenges are significant: 40pc point to data issues as the main hurdle and 36pc find it tough to connect AI agents with existing systems.
These obstacles highlight why scattered efforts seldom lead to transformation. Senior leadership must pick the spots for focused AI investments where pay-offs can be big. Linking business goals to AI capabilities can achieve high return on investment opportunities.
AI agents can go beyond analysis to automate parts of complex, high-value workflows, taking autonomous decisions. Especially ripe areas for agents include demand sensing and forecasting, hyper-personalisation, product design and functions like finance, HR, IT, tax and internal audit. These are the focused big bets where real value can be achieved.
Benchmarks will separate hype from real agentic AI impact
We expect 2026 to be the year when AI agents will shine guided by real-world benchmarks.
Irish companies are keen to expand agentic AI, with 70pc planning to boost AI budgets by end of 2026 according to PwC’s AI Agent Survey. But current AI adoption is slow – only 9pc report widespread AI agent use, compared to 52pc in the US, while 83pc in Ireland remain in the exploration phase. This gap underscores the need for clear evidence and benchmarks to support investment.
We expect the gap between early adoption and proven results to change in 2026. We now know what good agentic AI looks like. It has proof points like benchmarks that track value that matters to the business. We expect AI agents to be rolled out as part of all new workflows, and with people who have the training and incentives to work with AI agents and provide oversight.
AI generalists will redefine roles as specialisation fades
We expect demand in 2026 to grow for AI generalists who understand a wide range of tasks well enough to oversee AI agents so they can align their work with growing the business.
Irish workplaces are already experiencing a shift towards AI-driven roles. PwC’s recent Workforce Hopes and Fears Survey shows that, over the past year, 43pc of Irish workers have engaged with AI, with 67pc reporting increased productivity.
Encouragingly, 55pc felt they will maintain control over how technology influences their work – an important foundation for building trust and adoption as roles evolve.
AI agents can increasingly do the specialised tasks of experienced employees. In IT, for example, coders in specific languages may no longer be needed. Instead, engineers who understand both tech architecture and how to manage the AI agents that know these languages will be needed.
In finance functions, AI agents will do tasks like invoice processing, purchase order matching, reconciliations etc, while people with general finance skills can focus on strategy, growing revenue and expanding margins.
Responsible AI will shift from principles to practice
We expect 2026 to be the year when companies overcome the responsible AI challenges and roll out rigorous and responsible AI practices.
Irish organisations see the need for responsible AI but grapple with governance and trust hurdles. According to PwC’s Digital Trust Insights Survey, over half (52pc) of respondents identified an unclear risk appetite as the main obstacle to using AI for cyber defence – surpassing global averages. Leadership hesitation (42pc) and lack of clarity on practical application were further hurdles. These findings highlight why embedding governance early and clearly defining responsibilities are critical for Irish businesses.
In many cases, AI agents can do roughly half of the tasks that people now do – but that requires a new kind of governance, both to manage risks and improve outputs. The good news: responsible AI can then deliver the value needed: performance, innovation and a reduction in costs and delays.
Business value but investors expect greater transparency
In 2026 we expect AI pilots to ‘industrialise’ innovation and scale-up businesses, but investors expect greater transparency on AI strategies and policies.
The very low adoption of AI agents in Ireland underscores the importance of orchestration (careful co-ordination of the various elements of a project) to accelerate impact and move beyond pilots. Businesses need tech expertise to industrialise this innovation, putting ideas into production with continuous monitoring, catching mistakes and fine-tuning performance. All of this takes investment.
According to PwC’s recent global investor survey, investors are beginning to see tangible evidence of operational and financial gains from AI. More than three-quarters (78pc) of global investors say they would at least moderately increase their investment in companies pursuing enterprise-wide AI transformation. However, investors are looking for more transparency to inform their decision-making – less than two-fifths (37pc) say companies disclose enough about AI strategies and policies.
By Robert Byrne
Robert Byrne is partner for technology data and AI at PwC Ireland, with 20 years’ experience in developing and delivering IT and AI change programmes, specialising in the area of AI and technology-driven change, across a range of industries.
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