The 2026 AI Accountability Report

85% of developers and technology buyers agree the next phase of AI in software will focus less on generating code and more on governing it.

60% of organizations say AI coding ROI has exceeded expectations.

73% of developers and technology buyers are concerned about the maintainability of AI-generated code in their organization's codebase.

73% of organizations say overall code quality has improved with AI coding tools.

84% of developers and technology buyers agree the biggest challenge with AI-generated code is governing what happens to it after it's created.

87% of developers and technology buyers are confident their team could determine within 24 hours whether AI-generated code contributed to a production incident.

34% of organizations that experienced a production incident in the past year cannot determine whether AI-generated code contributed to it.

80% of developers and technology buyers say their organization adopted AI tools faster than it developed policies to govern them.

92% of developers and technology buyers report some form of governance challenge with AI-generated code.

83% of organizations identify AI-generated code accumulation as a risk to manage now.

98% of organizations have already allocated or expect to allocate budget for AI code governance.

91% of organizations have two or more AI coding tools in active use.

54% of organizations have three or more AI coding tools in active use.

91% of organizations are likely to invest in AI code governance tools in the next 12 months.

85% of developers and technology buyers agree AI has shifted the bottleneck from writing code to reviewing and validating it.

43% of organizations cite difficulty distinguishing AI-generated from human-written code as a top barrier to control and traceability.