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What leaders need to know about AI, resilience, and market risks in 2026

David Boosey, MHA Aaron Gallagher Feb 10, 2026

The 2026 technology landscape will be defined by accelerating AI adoption, heightened cyber-resilience expectations, and growing market volatility. Agentic AI is set to move into mainstream use - particularly in large, well-governed organisations - while more risk-averse sectors remain cautious.

Cybersecurity will become a board-level performance measure as recent high-profile breaches highlight the financial and reputational stakes. At the same time, fluctuating AI valuations and ongoing instability in crypto markets signal a period of economic correction. To succeed, leaders will need a disciplined, balanced approach that couples innovation with strong governance, resilience, and financial control.

Success in 2026 will require more than bold bets on emerging tech. It demands a disciplined strategy that blends innovation with governance, resilience, and financial control.

David Boosey
Partner, MHA

Agentic AI goes mainstream, but with caveats

Agentic AI, which can make autonomous decisions within set parameters, is poised for rapid adoption. This is particularly prevalent in large organisations that can enforce strict governance and protocols. Traditional industries like insurance may remain cautious due to risk aversion, regulatory complexity, and legacy systems, but sectors with robust compliance frameworks will likely embrace agentic AI sooner to drive efficiency and innovation.

Cyber resilience becomes a board-level KPI

Cybersecurity will shift from being an IT issue to being a strategic imperative.

Boards will expect clear KPIs around data integrity, recovery speed, and resilience against attacks. Recent high-profile disruptions impacting major retailers and automotive brands underscore the financial and reputational risks. Recent high-profile disruptions such as ransomware attacks on major retailers and breaches affecting automotive brands underscore the financial and reputational risks. Investment in cyber resilience will become non-negotiable for businesses seeking to maintain trust and operational continuity.

Tech market volatility intensifies

The excitement around AI investment may lead to corrections as businesses realise that they have scaled too fast. Valuations might swing unpredictably, and crypto markets will remain volatile. Expect the risk of further market correction as investors reassess fundamentals.

Success in 2026 will require more than bold bets on emerging tech. It will require a balanced, holistic strategy in which innovation is combined with governance, resilience, and financial prudence. Those who strike this balance will not only weather volatility but turn disruption into opportunity.

Ireland’s competitive tax framework - notably the enhanced R&D tax credit and incentives for technology development - plays a pivotal role in enabling firms to invest confidently in AI and digital innovation, supporting both productivity gains and sustainable growth.

Aaron Gallagher
Tax Manager

Action points for leaders

1

Audit AI governance

Establish ethical oversight and compliance frameworks before scaling agentic AI.

2

Embed cyber resilience KPIs

Make recovery speed, data integrity, and breach response measurable at board level.

3

Stress-test financial plans

Model scenarios for market corrections and liquidity challenges to avoid overexposure.

Predictions 2026 e-book

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