Forrester’s 2027 Budget Planning Guides suggest business and technology leaders are moving into next year with renewed confidence after a period of caution, even as they acknowledge that volatility is here to stay.
More than 80% of leaders expect budgets to rise over the next 12 months, and as many as one-quarter foresee growth of 10% or more.
The research points to a clear shift in spending priorities. While higher budgets are broadly expected, Forrester warns that simply increasing AI investment will not deliver better outcomes unless organisations also strengthen data foundations, governance and operating models. The report says poor readiness risks worsening fragmentation, duplicated work and technical debt.
Optimism is strongest among technology and marketing teams. Forrester found that 82% of technology decision-makers and 91% of marketers expect budget increases in 2027, while 55% of customer experience leaders anticipate spending growth of 5% or more, up from 39% a year earlier.
Sharyn Leaver, chief research officer at Forrester, said: “The organisations that outperform in 2027 won’t be those that spend the most on AI. They’ll be the ones that invest in the foundations that make AI effective: trusted data, strong governance, organisational readiness, and the ability to continuously adapt as technology and customer behaviour evolve.”
Forrester’s guidance is split into three areas: increase investment in enterprise context that agents can act on, and in brand visibility through answer engine optimisation; reduce spending on tech debt that slows AI and productivity, as well as AI pilots lacking governance or a clear path to scale; and experiment with synthetic data and AI agents for marketing operations and customer-facing experiences.
The findings reflect a broader industry trend: AI spending is rising, but leaders are becoming more focused on value per pound spent. In practice, that means shifting from standalone pilots to governed, scalable deployments that improve productivity, customer engagement and decision-making. Forrester’s message is that AI is no longer just a technology purchase; it is an operating model challenge.
The report’s emphasis on foundations aligns with wider industry thinking that AI adoption must be paired with infrastructure, governance and cost discipline. That makes the coming budget cycle less about chasing the largest AI programme and more about building the capabilities needed to make AI durable and commercially useful.
