AI investment is accelerating but value isn’t guaranteed. Without a clear performance framework organizations risk spending more on AI than they gain from it. The ROI Gap in AI According to recent studies, over half of organizations struggle to achieve meaningful ROI from AI initiatives. Too often, investment is driven by hype or fear of missing out, rather than strategic alignment or clear outcomes. AI is a tool, not a strategy. Without clarity on what performance looks like, even the most advanced systems can underdeliver or worse, misdirect resources. The Missing Link – Performance Context Technology adoption only creates value when it serves organizational priorities. A performance theory like IMPACT connects AI use to measurable outcomes across financial, human, operational and reputational dimensions. It helps organizations ask: Are we investing in the right problems? Are we measuring what matters? Are we reinforcing or fragmenting performance systems? AI ROI Beyond...