Analysis of 1.4 million interactions shows how employees achieve sophisticated AI collaboration

A study of 1.4 million real workplace interactions with artificial intelligence reveals teachable differences between routine and sophisticated AI use that offer organizations a concrete road map for identifying and scaling high-impact AI capability. The joint study by KPMG LLP—the U.S. audit, tax, and advisory firm—and the McCombs School of Business at The University of Texas at Austin identifies distinct, observable patterns in how high‑impact users frame problems, guide AI reasoning, and apply AI across complex tasks that KPMG is applying internally and in its work for clients. The study is published in Harvard Business Review.