New survey reveals one AI investment profile reporting stronger outcomes

A BILL survey of 200+ accounting firm leaders* finds that while 87% say their firms are ambitious about AI, far fewer are investing the time and resources needed to turn that ambition into substantial results. Conducted with B2B research firm NewtonX, Volume 2 of the BILL accounting firm AI ambition survey examines how firms are allocating real budget and staff time to AI—and what they’re getting back.

The survey responses reveal two dominant AI investment profiles—“transformers” and “optimizers.” Both are investing, but transformers consistently report more progress and positive outcomes from their AI work.

“Accounting firms are sophisticated technology adopters,” Ariege Misherghi, SVP, AP and Accountant Channels, BILL, said. “They’ve modernized through every major technological wave, from the cloud to automation and now AI. What we’re seeing in this data is that firms making more deliberate, time‑intensive AI investments are starting to see broader results—not just in efficiency, but in client experience and growth.  k

Transformers vs. optimizers 

Survey responses show two AI investment types inside firms:

• Transformers (40% of participants) view AI as a platform for new capabilities and services and are more likely to invest aggressively, deepen AI familiarity, and place higher trust in AI‑generated data.
• Optimizers (53% of participants) focus on automating existing workflows and extracting efficiency, taking a more measured approach to staff time, training, and experimentation.

Key takeaway for firms: Ambition is now the baseline. What separates firms is whether they back that ambition with focused time, talent, and clear AI priorities.

The 20% rule: Why time is the real AI differentiator

A practical benchmark emerging from the data is the “20% rule.” Survey respondents who dedicate about one workday per week to AI‑related activities are more likely to report meaningful progress and broader benefits from their investments.

Transformers are roughly twice as likely as optimizers to dedicate more than 20% of staff time to AI adoption activities like implementation, process design, and training. Participants that fall into the Optimizers category tend to cluster in lower time bands, keeping AI as a focused experiment.

Key takeaway for firms: Impact follows the calendar. Firms that dedicate a significant amount of time to AI education, standards, and training will be more likely to deliver more transformative results. 

Where AI investments are paying off and where there’s room to improve

The survey looked at four goal areas: Efficiency and cost, quality and risk, client service and growth, and employee and firm management. Across all four, transformers are typically 1.5–2x more likely than optimizers to report substantial or moderate progress.

Efficiency:55% of participants categorized as transformers report substantial or moderate progress automating routine, time‑consuming tasks vs. 31% of optimizers.Transformers are also more likely to see gains in operational efficiency (34% vs. 22%) and cost reduction (29% vs. 16%).

Quality, risk and compliance:Transformers report more progress on improving accuracy, enhancing anomaly and fraud detection, and supporting data‑driven decision‑making. 

Client service and strategic growth:The biggest gaps between transformers and optimizers show up in client‑facing outcomes. Transformers are more likely to report meaningful progress on improving client service and responsiveness (34% vs. 22% for optimizers), maintaining a competitive advantage (38% vs. 19% for optimizers), and providing deeper, data‑driven insights and real‑time analytics (46% vs. 17% for optimizers).

Employee and firm management:Among the survey’s transformers, only 18% report substantial or moderate progress improving employee job satisfaction with AI (vs. 8% for optimizers). 20% of transformers report progress on enhancing risk management and internal controls, compared to 10% of optimizers.

Don’t miss the full BILL accounting firm AI ambition survey series

The BILL accounting firm AI ambition survey series includes four volumes. 

Volume 1: Where firms stand on awareness, adoption, and attitudes benchmarks familiarity, ambition, and early results. Key results show that:

• 92% of respondents say they are familiar with AI and how it is applied to automate or enhance accounting and firm operation tasks
• More than 90% of accounting firm leaders say their firms save at least one or more hours a week with AI, with the median time being 5 hours gained back per week. 

Volume 2: Strategy & investments—from ambition to allocation shows how firms are turning intent into concrete plans, time allocations, and budgets.

Volume 3: Reinventing services & delivery—from compliance to continuous advisory examines how AI is reshaping roles, skills, and the client experience (coming June 2026).

Volume 4: Business model & pricing innovation—monetizing AI examines how leaders are rethinking firm structure and pricing to capture AI‑driven value (coming July 2026).

^{DISCLAIMER: These reports are for informational purposes only and do not constitute legal, tax, or investment advice. Firms should consult their own professional advisors before making decisions based on this information.}

^{* The BILL accounting firm AI ambition survey was conducted by B2B research firm NewtonX, surveying 207 managers and above—including partners, owners, and directors—to provide a top-level view of how firms are planning and steering AI investments. This industry-wide sample spans various firm sizes. 53% of respondents are software decision-makers and 32% are influencers. Respondent status as a BILL customer was neither a requirement for participation nor a tracked metric in this study.}