Research
Evidence.
Context. Implications.
Briefings and perspectives for leaders evaluating AI investment, implementation and business performance.
The business value collectionOctober 2026
Read each briefing below. Sources and the limits of the evidence are included with the analysis.
01Measurement & performance · Analytical briefingMeasuring AI ROI: when time savings become business value
A practical distinction between faster tasks and better business performance.
Measuring AI ROI: when time savings become business value
A practical distinction between faster tasks and better business performance.
Time saved is an input to a business case. It becomes financial value only when the organisation can put that time to productive use, avoid expenditure or improve an outcome customers value.
Separate four kinds of benefit
| Benefit | What to establish |
|---|---|
| Task efficiency | A comparable task takes less time, at an acceptable level of quality. |
| Usable capacity | The released time can be reallocated to work that is actually needed. |
| Cash savings | An expense is reduced or avoided, rather than simply assigned a theoretical hourly value. |
| Incremental value | Additional output, customer retention or service quality produces an identifiable business benefit. |
Measure the complete workflow
Include time spent preparing inputs, checking outputs, correcting errors and handling exceptions. Compare like-for-like work and record adoption: a tool’s potential benefit and its realised benefit are different quantities.
Build the cost side with the same discipline. Account for integration, training, supervision, software and ongoing maintenance. Avoid counting the same released capacity as both a cash saving and additional revenue.
What the evidence tells us
Research by Brynjolfsson, Li and Raymond on an AI assistant in customer support found productivity improvements, with effects that varied across workers. It provides evidence about a particular deployment and outcome, rather than a universal forecast of company-wide returns.
If this initiative releases 100 hours, who will use that capacity, for what work, and how will we know it created value?
Evidence and scope
This briefing is an analytical interpretation of existing research, not an original MABI field study. Its measurement framework should be adapted to the organisation and tested against observed results.
- Brynjolfsson, E., Li, D. & Raymond, L. Generative AI at Work. NBER Working Paper 31161, 2023.
02Expertise & resilience · Research perspectiveKey person risk: what AI can—and cannot—reduce
Access to information is not the same as organisational independence.
Key person risk: what AI can—and cannot—reduce
Access to information is not the same as organisational independence.
An AI system may help people retrieve documented knowledge. That does not establish that the organisation can operate effectively without the person who originally supplied it.
Identify the kind of dependence
Start with four questions. Is the dependency on information that can be recorded? On judgement in unusual situations? On relationships and trust? Or on the authority to make a decision? Each calls for a different intervention.
A knowledge assistant might make a procedure easier to find. It cannot, by itself, transfer a customer relationship, delegate decision rights or demonstrate that another employee can handle an unfamiliar exception.
Test continuity, not document volume
Ask another qualified person to complete representative work using the proposed system, under appropriate supervision. Record accuracy, escalation needs and the time required. Include exceptions, not just the most familiar tasks.
Then examine new dependencies: who maintains the knowledge base, checks its accuracy, manages access and restores the service if it fails? Retain a workable route for critical activities when the system is unavailable.
Could someone else deliver the required outcome safely, or can they simply retrieve more information?
Evidence and scope
This is a conceptual perspective, not evidence that AI has reduced key person risk in a particular business. NIST’s AI Risk Management Framework provides a useful basis for considering roles, monitoring and ongoing risk management; it does not establish the return from a knowledge assistant.
- NIST. Artificial Intelligence Risk Management Framework, 2023.
03Investment & business value · Decision frameworkBefore the pilot: build the investment case
Specify the decision a pilot should make possible.
Before the pilot: build the investment case
Specify the decision a pilot should make possible.
A useful pilot resolves an important uncertainty. Before choosing a tool, define the business outcome, the current baseline and the conditions under which the organisation would invest further.
Six questions before approval
- What problem are we solving? Specify the workflow, affected users and commercial consequence.
- What is the baseline? Record current time, cost, quality and failure rates where relevant.
- What are the alternatives? Compare AI with process redesign, existing software, training or leaving the process unchanged.
- What will implementation require? Include data access, integration, employee adoption and an accountable operating owner.
- What will the evidence look like? Set outcome measures, an evaluation period and a meaningful comparison.
- What would make us stop? Define unacceptable cost, quality and risk outcomes before results arrive.
Make uncertainty explicit
Separate facts from assumptions in the investment case. Use a range for uncertain benefits and costs. A small trial should help narrow that range; it should not be treated as proof of performance at a different scale.
What will we know after this pilot that we do not know today—and which investment decision will that change?
Basis and limitations
This is a proposed MABI decision framework, not a validated scoring instrument. It draws on general evaluation principles and NIST’s approach to mapping, measuring and managing AI risk. The criteria must reflect the specific business and use case.
04Implementation & adoption · Evidence briefingA better AI tool is not yet a better workflow
The task, the user and the operating context shape the result.
A better AI tool is not yet a better workflow
The task, the user and the operating context shape the result.
An AI system can perform well on one task and poorly on another that appears similar. Implementation should therefore begin with the work itself, rather than an assumption that every task will benefit equally.
What the research shows
A field experiment involving 758 BCG consultants examined AI-assisted performance on knowledge-work tasks. For tasks within the model’s capabilities, the researchers reported improvements in speed, quality and completion. Their “jagged technological frontier” describes the uneven boundary between tasks AI can and cannot handle well.
Implications for implementation
Break a workflow into its component tasks. Identify where outputs can be checked reliably, where errors have significant consequences and where exceptions require experienced judgement. Test representative work before expanding access.
Measure the human-AI workflow as a whole. Improvements in drafting can be offset by review and correction. Staff need clear guidance on when to use the system, when to question it and when to escalate.
Have we tested the tasks that matter in our operating environment, including the ones the system may handle badly?
Evidence and scope
The study concerns a particular model, task set and professional setting. It does not establish the result for every occupation, current model or organisation. The implementation recommendations here are MABI’s interpretation of that evidence.
- Dell’Acqua, F. et al. Navigating the Jagged Technological Frontier. Harvard Business School research summary, 2023.
Reading the evidence
These briefings bring existing research into a business decision context. They distinguish published findings from MABI’s analysis, frameworks and questions for further investigation.