# Analysis

Each piece reads published research against other published research and sets out where methods, definitions, samples, or timeframes differ. Every piece lists its sources with publication dates.

## [Why the same ROI number means opposite things](https://measuredvalue.ai/insights/why-the-same-roi-number-means-opposite-things/)
Aug 20, 2026

IDC's $3.70 and MIT's 95% failure rate are not contradictory. They are measuring different cohorts, on different timelines, answering different questions.

## [Why most pilots stall before P&L impact](https://measuredvalue.ai/insights/why-most-pilots-stall-before-pl-impact/)
Aug 5, 2026

Why AI ROI is so hard to prove to the board: Deloitte's lengthening payback periods and MIT's genAI divide describe the same gap from two directions — the distance between a working pilot and a number the P&L actually notices.

## [What finance teams should count as AI return](https://measuredvalue.ai/insights/what-finance-teams-should-count-as-ai-return/)
Jul 22, 2026

IBM's KPI framing and Wharton's productivity metrics point at the same fix: define the unit of return before the pilot starts, not after.