As organizations prepare their 2027 budgets, AI remains a top investment priority, but Forrester's latest Budget Planning Guides suggest that success will depend less on spending more and more on strengthening the operational foundations that enable AI to deliver measurable business outcomes. The research highlights how enterprises are shifting investments toward trusted data, governance, answer engine optimization (AEO), and AI readiness.
Quick Intel
Enterprise AI Spending Continues to Rise
According to Forrester's 2027 Budget Planning Guides, organizations are entering 2027 with increased confidence despite ongoing market volatility. More than 80% of business and technology leaders expect higher budgets over the next year, with nearly one-quarter anticipating budget growth exceeding 10%.
The report emphasizes that higher AI investment alone will not guarantee business value. Instead, organizations should modernize operating models, improve data quality, strengthen governance, and prepare their businesses for enterprise-wide AI adoption to avoid fragmented systems, duplicated work, and increasing technical debt.
Technology, Marketing, and CX Leaders Increase AI Investments
Forrester's research shows optimism across multiple business functions. Around 82% of technology decision-makers and 91% of marketing leaders expect budget increases during 2027. Customer experience (CX) leaders are also expanding investments, with 55% anticipating spending growth of at least 5%, compared with 39% in the previous year.
Based on feedback from more than 2,600 business and technology leaders worldwide, the Budget Planning Guides provide recommendations covering technology, security, marketing, customer experience, digital strategy, and revenue operations while helping organizations prioritize investments and identify opportunities where AI can create long-term competitive advantages.
Key Investment Priorities for 2027
Forrester recommends increasing investment in enterprise knowledge that AI agents can understand and use effectively. Building machine-readable information and governed enterprise knowledge allows AI systems to navigate business processes with greater accuracy and efficiency.
The research also identifies Answer Engine Optimization (AEO) as an emerging priority for marketers. As AI-powered answer engines increasingly influence purchasing decisions, brands are encouraged to improve visibility within AI-generated responses to maintain competitive positioning.
On the cost optimization front, Forrester advises organizations to reduce investments in AI initiatives that lack governance, clear ownership, measurable success criteria, or a defined roadmap for enterprise-scale deployment. Rather than broad cost-cutting, businesses should focus technical debt reduction efforts on improving data quality, accessibility, and AI productivity.
Experimentation Areas That Could Shape Future Growth
The report encourages organizations to explore synthetic data as a way to accelerate research, concept validation, and customer insights while establishing responsible governance for its use.
AI agents also represent a major experimentation opportunity, particularly in marketing operations and customer engagement. Organizations are encouraged to evaluate agentic AI capabilities that can improve content creation, audience development, brand governance, and customer interactions while supporting operational efficiency.
“Business leaders are no longer planning for a return to stability — they’re planning for a future where volatility is a constant,” said Sharyn Leaver, chief research officer at Forrester. “The organizations that outperform in 2027 won’t be those that spend the most on AI. They’ll be the ones that invest in the foundations that make AI effective: trusted data, strong governance, organizational readiness, and the ability to continuously adapt as technology and customer behavior evolve.”
About Forrester
Forrester (Nasdaq: FORR) is one of the most influential research and advisory firms in the world. We empower leaders in technology, customer experience, digital, marketing, sales, and product functions to be bold at work and accelerate growth through customer obsession. Through proprietary research, consulting, events, and executive programs, Forrester helps organizations navigate change and achieve business outcomes faster and with confidence.
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