RSM Middle Market AI Survey 2026

Where middle market AI goes from here

Moving from AI experimentation to enterprise-wide value

July 21, 2026
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Artificial intelligence

The middle market's pragmatism has produced tangible results. Organizations have adopted AI broadly, invested significantly and built early confidence. But as this report shows, confidence has outpaced capability. The constraint is no longer access to AI. The impediment is the organization’s ability to operate differently. Until that changes, most firms will continue to generate isolated wins without compounding them into sustained value.

For many organizations, the first AI pilot worked, but the next 10 haven't compounded. The operating model hasn’t caught up. Closing that gap means achieving repeatable, scaled value with a focus on governance, workforce readiness, measurement frameworks and sustained ambition.

As a society, we still need human relationships, and we need validation from other people. It's easy to get answers from AI. But humans have to be centered on the solution, more than we ever have before.
Diego Rosenfeld, Principal, RSM US

The organizations best positioned for what comes next don’t necessarily have the most advanced technology. They are the ones willing to ask whether their strategy is bold enough, whether their people are ready, and whether their definition of success is keeping pace with what AI makes possible.

The middle market does not need to abandon what's working. It needs to make what's successful work at scale. That is the next phase of the journey.

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