With the World Economic Forum 2026 now concluded, one message from Davos stands out: disruption is no longer a phase; it is the operating environment. On the sidelines of the forum, Omar Boulos, CEO for Middle East and Africa at Accenture, shared insights with Gulf Business on what business confidence really looks like in 2026, where leadership optimism diverges from workforce reality, and why AI is rapidly moving from hype to hard capability.
Drawing on Accenture’s latest Pulse of Change data and regional insights, Boulos shares how companies in the Middle East are navigating reinvention, talent pressures, and the challenge of turning technology investment into real value.
Your Pulse of Change data tracks how leaders feel about their business trajectory going into 2026. What’s the honest read — are leaders genuinely confident, or are they learning to operate in a constant state of disruption rather than expecting stability to return?
While leaders are confident about growth, as highlighted in Accenture’s latest Pulse of Change report, the confidence is increasingly about learning to perform in a constant state of disruption. In fact, 82 per cent of C-suite leaders expect an even higher level of change in 2026 than in 2025. Looking at the 2026 trajectory, what stands out is a maturing ability to lead through continual disruption.
In the Middle East, this sentiment is even more pronounced. Our regional research shows that 82 per cent of organisations have actually accelerated their reinvention efforts over the past year, a rate higher than many markets.
C-suite leaders are optimistic, but that optimism is now grounded in the reality that disruption is the operating environment. While 55 per cent of global leaders feel prepared for technological disruption (up from 49 per cent last year), only 44 per cent feel the same about geopolitical shifts, a critical nuance for our region.
Many CEOs say they are “ready for change”. Based on your findings, where is the biggest gap between perceived readiness and actual capability — technology, talent, operating models, or decision speed?
There is a disconnect between perceived readiness and actual capability. The gap is widening. While 82 per cent of leaders expect more change, there is a 24-percentage point gap between their optimism and employee readiness.
When it comes to talent, employees feel significantly less prepared than leaders. At Davos, we emphasised that the future is “Human in the Lead,” not just “Human in the Loop”.
The bottleneck is no longer the tech stack; it is the fact that fewer than one in 10 organisations are fundamentally redesigning job roles to support AI adoption. In the Middle East, where ambition is high, only 9 per cent of companies are currently progressing at scale, proving that the “readiness” often lacks the structural “reinvention” needed to win.
If the AI hype cycle cools or capital tightens, how many companies are truly committed to AI as a long-term capability rather than a short-term experiment? What does your data suggest would be cut first: pilots, infrastructure, or talent?
In our 2026 data, 46 per cent of leaders say they would actually increase AI investments even in the event of a market correction. AI has moved from ‘experiment’ to ‘enduring capability.’ Crucially, 78 per cent of leaders now see AI as more beneficial to revenue growth than cost reduction, up from 65 per cent in 2024.
The strategic imperative for CEOs is clear: if you must trim, start by rationalising fragmented pilots, not by hollowing out your data foundations.
In the Middle East, digital transformation spend is projected to hit $72bn this year, and pulling back on the “Digital Core” now would mean losing a seat at the table during the next 12 months of rapid scaling.
Pulse of Change looks at AI investment intentions, but value creation often lags spend. What separates companies seeing real returns from those still stuck in proof-of-concept mode?
Pulse of Change tells us intent is no longer the issue – nine in 10 leaders plan to increase AI investment – but the shift in 2026 is toward “Agentic AI”, AI that doesn’t just generate content but takes action.
What separates value-creators? They move from “Proof of Concept” to “Proof of Value”. They also fix foundations early. As we discussed at Davos, leader-led learning is the only way to ensure the enterprise understands how to move from task automation to end-to-end process redesign. In the Middle East, “Reinventors” who do this are seeing a 15-percentage point premium on revenue growth compared to their peers.
Accenture’s research mirrors leadership views with employee sentiment. Where are leaders misreading the workforce, particularly on reskilling versus external hiring, and what risks does this create heading into 2026?
Leaders are overestimating how ready their people feel. While 86 per cent of leaders say they are preparing their workforce for AI agents, only 24 per cent of organisations have actually embedded continuous learning.
Heading into 2026, the risk is a “resilience illusion.” AI is not the enemy of the workforce; the challenge is companies choosing to restructure without reskilling. In the Middle East, talent is cited as the #1 way the landscape has shifted, yet the “readiness gap” persists. Winners will be those who treat reskilling with the same capital rigour as a cloud migration.
Looking across sentiment, investment, and talent plans, what is the single strategic mistake companies are most likely to make over the next year, and what should leaders be doing differently right now?
A common strategic oversight would be investing in AI while ignoring the “Human in the Lead” philosophy. Leaders risk mistaking a “tech-heavy” roadmap for a “future-ready” one.
Leaders need to match their AI investment with investment in people and organisational design. Right now, they should be doing three things: First, move beyond pilots to scale “Agentic AI” in core domains; second, close the 24-percentage point gap in leader-employee perception through radical transparency; and third, treat the “Digital Core”— data and cloud — as a sovereign asset for regional competitiveness.