Dealing with AI's Cultural Debt

In its 2026 Global Human Capital Trends report, Deloitte’s Jason Flynn, Yves Van Durme, Stephen Harrington, and Ashley Reichheld argue that organizations are quietly accumulating “cultural debt” — negative consequences resulting from neglecting culture during periods of disruption — in their haste to adopt AI.

The authors contend that organizational attention has focused narrowly on how workers interact with AI, while overlooking how AI reshapes human-to-human relationships. The consequences are measurable. Some 42% of workers report their organization rarely evaluates AI’s impact on people, and 80% of leaders, managers, and workers worry that colleagues are using AI to appear more productive than they actually are. Meanwhile, only 20% of US workers feel strongly connected to their company’s culture, and employer trust declined in 2025 for the first time since 2018.

Despite widespread recognition of the problem, 65% of respondents believe their culture needs significant change, and only 5% report making meaningful progress. The authors attribute this gap to organizations’ failure to address fundamental questions workers are raising about effort, accountability, and job security in an AI-enabled environment.

To reverse cultural debt, the authors recommend three approaches. First, leaders must model AI adoption and anchor transformation in clear organizational purpose. As Michael Ehret, Senior Vice President and Chief People Officer at Walmart International, observes, “those that use technology and AI to advance their mission and values will be better positioned to adapt over time.” Second, organizations must intentionally redesign work to preserve human connection. Third, AI itself can be deployed to reinforce healthy cultural behaviors through coaching, onboarding, and recognition tools.

“Clinging to the cultural status quo is not a neutral choice,” the authors conclude. “Acceptance of an outdated or misaligned culture may erode trust and sacrifice competitiveness ... As culture becomes a competitive advantage, organizations that shape and deploy culture to harness AI’s potential are likely to drive better outcomes — for workers, for the organization, and for society at large. Those who do not may find themselves left behind, undone not by AI itself, but by a culture they failed to cultivate.”