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THE LEDGER
MKM-R-2026-014New edition: The State of Mid-Market Transformation 2026
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CapabilitiesCapability 05

AI strategy

Find where AI can make a useful, measurable difference to real work.

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Practice reference MKM-C-05Established 2023Focused on measurable business outcomes
01 — Problems we solve

When the pilots multiply and the P&L does not move.

a

A year of pilots has produced demonstrations, a platform bill, and no verified operating result.

b

AI sits with IT while the decisions it should be changing, in ordering, pricing and service, sit somewhere else entirely.

c

The board wants an AI position; what exists is a tool list and a risk register.

d

One or two use cases genuinely work, and nobody can say why those, or how to repeat it.

02 — Evidence

What the results show.

Outcome evidence68% median value delivery for operating-committee-owned AI initiatives in the cohort, against 23% for IT-owned; 11 use cases in production in the strongest programme. The gap is wide and we still will not call it causal, because committees that take AI on tend to be committees that take things on, and that disposition is not something our data can hold constant.
ReferencesNamed references for this practice are available on request, subject to clearance.
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