AI4IT vs AI4Business : le renversement, et ce qu'il fait à vos budgets 2027
In-depth opinion piece published on **sfeir.com** on June 24, 2026, authored by **Didier Girard** (Managing Director, SFEIR). **Central thesis**: in 2024 everyone was betting on **AI4Business** (AI in business processes) as the great reservoir of value; by 2026, the assessment has **flipped** — it is **AI4IT** (AI for producing the information system: code, SDLC, software factory) that creates **measurable** value. The article *grounds* this thesis in the firm's watch: AI4Business disappointment (MIT study "95% of pilots without ROI," contested but revealing; **organizational** blockage / Mollick's Hayekian problem) vs. quantified AI4IT evidence (Salesforce, Intercom, Raiffeisen, AWS/Bedrock, Atlassian, DORA). Mechanistic explanation: **code verifies itself** (compilation, tests, CI) whereas business processes have neither a compiler nor an immediate feedback loop. **2027 budget consequence**: a **CapEx→OpEx** shift, token pricing dynamics (the ceiling rising — Fable 5 at 2× Opus — vs. inference ÷280 and downward pressure from open weights/desktop), and **AI FinOps** driven by **cost per outcome**. Closes with **4 COMEX recommendations**.
**Didier Girard** — Managing Director (CTO / DG) de **SFEIR** · ESN française (~1 000 personnes, France · Belgique · Luxembourg · Suisse). Auteur de l'article ; voix éditoriale du cabinet sur la transformation IA des DSI.