As technology budgets continue to expand, a new global survey finds many organisations still struggling to translate investment into measurable business outcomes. Apptio's 2026 Technology Investment Management Report highlights a critical inflection point: while spending is rising, confidence in return on investment (ROI) and data trust remains uneven.
Across boardrooms worldwide, a central question persists: Is increased technology spending delivering results? In 2025, organisations entered the year with substantial budgets and heightened expectations. Yet many reported a disconnect between investment levels and performance outcomes. Looking ahead to 2026, the report concludes that success will not favour those who spend the most, but those who most effectively convert expenditure into measurable value.
According to the survey, 74% of respondents reported increased IT and software spending, with 25% citing noticeable surges. Despite this growth, many executives remain uncertain about their organisations’ ability to translate funding into tangible business results. Disconnected financial and operational data continues to slow decision-making and erode executive trust.
Cybersecurity and AI remain top investment priorities. However, 67% of AI funding is expected to come from existing budgets rather than net-new allocations, forcing organisations to reallocate resources carefully and strategically. This shift intensifies pressure to demonstrate clear outcomes and disciplined governance.
The report identifies Enterprise Financial Intelligence as a critical enabler for 2026. By connecting cost, usage, and business value across finance, IT, and operational teams, this integrated data layer provides a shared and defensible source of truth. Organisations that adopt this approach are better positioned to accelerate decisions, align funding with outcomes, and scale innovation responsibly.
However, many enterprises continue to operate within disconnected silos, limiting their ability to fully realise the value of their technology investments.
Cloud and AI adoption are introducing unprecedented variability in technology spend. As consumption-based models expand, traditional planning processes and accountability frameworks are struggling to keep pace. Leaders report particular difficulty managing AI-driven and containerised workloads, where visibility and cost control can be complex.
While many organisations believe they manage IT spend effectively, capability gaps become evident when priorities shift or when consumption fluctuates unexpectedly. The report underscores the need to modernise governance and financial management practices to address these challenges.
AI, cybersecurity, and digital transformation are no longer optional strategic initiatives—but executive teams are imposing stricter scrutiny on innovation funding. The focus is shifting from ambition alone to demonstrable outcomes, robust governance frameworks, and defensible value creation.
The report outlines several pragmatic strategies to bridge persistent capability gaps, including:
- Unifying business and financial insights
- Modernising IT financial management (ITFM) to improve planning
- Optimising FinOps practices to maximise cloud value
- Strengthening Strategic Portfolio Management (SPM) for effective resource allocation
- Establishing forward-looking AI governance to ensure responsible innovation
Organisations are moving away from static reporting models and toward real-time decision-making powered by aligned financial and operational data. This shift signals a broader recalibration of technology investment strategies—one that prioritises transparency, governance, and measurable business impact over raw spending growth.
The full 2026 Technology Investment Management Report provides detailed analysis of these trends, offering executive teams a roadmap for navigating an increasingly complex investment landscape and achieving sustainable competitive advantage.
