2026: The Year of Context Engineering & AI-Driven ROI
This presentation argues that the current AI wave is no longer a model‑centric exercise but an enterprise‑wide information‑systems challenge. AI’s value now hinges on how well it is embedded, governed, and integrated into business processes rather than on the size of the underlying model. IBM’s point of view frames enterprise AI as a socio‑technical system built on a hybrid‑cloud, open‑standard ecosystem where multiple specialized models (Granite, Gemini, Claude, Grok, and open‑source alternatives) are interchangeable “engines.”
The differentiating factor is context engineering—the deliberate design of data, rules, memory, constraints, personalization, workflows, and governance that surround an AI system. By treating context as the proprietary product and the model as a replaceable component, organizations can achieve competitive advantage, reduce risk, and drive measurable ROI (productivity, decision quality, risk mitigation, and organizational learning).
Mark Harmon is a senior Business Transformation Delivery Manager at IBM Consulting with experience driving large-scale consulting engagements, application software development, and systems engineering and architecture solutions. His core focus spans AI and Cloud IT Business Transformation, SAP Systems Engineering, and Mobile and Digital Test Automation, translating complex technical strategies into measurable operational outcomes for clients across industries and geographies.
He provides instruction and mentoring globally for IBM L&K and a visiting lecturer at Texas A&M University Mays Business School for Information and Operations Management supply chain management for last ten years leading capstone business case.
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