America's small and middle-market organizations are displaying resilient confidence in their economic future, but a significant shift is underway regarding enterprise technology. According to the latest CLA Heartbeat Index—a survey of 722 clients spanning small and middle-market businesses, entrepreneurs, nonprofits, and civic entities—72% of leaders feel optimistic about their economic standing over the next 12 months. However, this optimism is tempered by a practical reality check: fewer than half (49.5%) report gaining meaningful efficiencies or performance enhancements from recent technology and artificial intelligence investments. As organizations navigate complex pressures like workforce shortages and rising input costs, the focus is pivoting rapidly from broad AI adoption to concrete accountability and measurable business value.
A recent CLA Heartbeat Index survey of 722 clients shows 72.2% of leaders are optimistic about their 12-month outlook.
Only 49.5% of respondents report positive efficiency gains from recent technology or AI investments.
Only 20.2% indicate highly positive impacts specifically tied to artificial intelligence and tech tools.
Business leaders are shifting focus from rapid AI experimentation to practical use cases, governance, and ROI.
Organizations continue to balance growth initiatives against rising operational costs and labor challenges.
Future success increasingly relies on synchronizing workforce readiness, talent development, and digital strategy.
The dialogue surrounding enterprise artificial intelligence has officially entered a new era. Following a multi-year sprint marked by rapid experimentation, decision-makers are encountering an "accountability moment". While roughly 70% of organizations believe their workforce possesses the necessary skills for future success and feel confident about strategic expansion, just 20.2% report highly positive outcomes from their technology deployments. Executives are now asking tougher questions regarding implementation, data quality, security, and compliance to ensure digital assets directly reinforce profitability.
Economic confidence persists despite persistent hurdles across the broader market, including elevated costs for labor, materials, health care, and financing. Small and middle-market entities serve as a vital engine for day-to-day economic activity, adapting by coupling automation plans with disciplined execution. Rather than scaling back investments, leaders are demanding clear pathways to operational efficiency, ensuring that modern tech solutions alleviate workforce strains rather than adding administrative friction.
"Business leaders haven't lost faith in growth, but they're becoming far more disciplined about where they place their bets, asking tougher questions about talent, technology and overall investments," said Jen Leary, CEO of CLA. "What stood out most to us is that confidence remains high even as organizations scrutinize where and how AI investments are producing real business value. The question is no longer about whether investing in AI is a sound business strategy, but instead about how quickly it will pay off."
"Our findings suggest we're approaching an AI accountability moment," said James Watson, Chief Solutions Officer at CLA. "A year ago, leaders were asking how quickly they could adopt AI. Today, the conversation is about identifying practical use cases, preparing people to use these tools effectively, strengthening governance, and measuring business outcomes. The leaders who succeed will be those who can turn technology investments into better decisions, greater efficiency, and long-term value."
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