In this report, Criticaleye Partner AlixPartners suggest that 2026 will likely mark a structural turning point for enterprise software, as AI reshapes not only how software is built, but how it is priced, sold, trusted and valued.
While AI delivers meaningful productivity gains, especially in software development, most companies struggle to convert these gains into financial performance without rethinking strategy, governance and operating models. AlixPartners argue that those able to master this transition will define the next era of enterprise software leadership.
Key takeaways include:
AI boosts productivity but shifts value creation away from coding toward strategy, product judgment and execution
Conversational interfaces and usage or outcome-based pricing will replace traditional UI and per-seat SaaS models
Valuations are moving beyond ARR, and competitive pressure will drive major M&A-led consolidation in 2026
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