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ME PoV Spring 2026 issue

The AI advantage: Shaping what comes next

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About this issue

The Middle East is entering a defining chapter of its transformation journey. Across industries, governments, and societies, leaders are navigating a world shaped by unprecedented technological advancement, shifting economic realities, evolving regulations, and rising expectations around sustainability and resilience.

At the center of this transformation is Artificial Intelligence, not merely as a technological innovation, but as a catalyst reshaping how organizations create value, build capabilities, manage risk, and compete in a rapidly changing global landscape.

In this Spring 2026 edition of Middle East Point of View, we explore the opportunities and imperatives emerging from this new era. From preparing workforces for an AI-enabled future to unlocking strategic advantage through intelligent technologies, our contributors examine how organizations can move beyond experimentation toward meaningful and sustainable impact.

The discussion extends beyond technology alone. As the region accelerates its economic diversification ambitions, leaders must simultaneously navigate complex regulatory environments, strengthen organizational resilience, build trust in an increasingly digital world, and position themselves for emerging opportunities in sectors ranging from energy transformation to financial innovation.

The articles featured in this edition offer practical insights and forward-looking perspectives on some of the most consequential questions facing business and government leaders today: How do organizations develop the skills needed for the future? How can innovation drive longterm competitiveness? What leadership capabilities are required in times of uncertainty? And how can emerging technologies be harnessed responsibly to create lasting value? A common theme emerges throughout these discussions: advantage will increasingly belong to those who can combine technological ambition with human capability, strategic foresight, and disciplined execution. 

The Middle East has demonstrated a remarkable capacity to transform challenges into opportunities. As nations across the region continue to invest in innovation, talent, and future industries, they are not simply adapting to global change, they are shaping it.

We hope this edition provides valuable insights to navigate these shifts and chart any organization’s path forward.

The Deloitte Middle East editorial team

The Big Bang AI strategy

Generative AI (GenAI) is rewriting the rules of enterprise competitiveness. In boardrooms across every major industry, it has moved from experimental curiosity to strategic imperative, and the pressure to act is intensifying. 

Building skills for an automated, AI-driven world

Advancements in Artificial Intelligence (AI) have triggered a major paradigm shift in business transformation. The average lifespan of a skill is now less than 5 years in some technology fields, and as low as two and a half.

Leading through pressure: The C-suite turnaround mindset

In today’s world, the challenge for leaders extends beyond responding to crises; it is about managing ongoing pressure before it transforms into one. Sustained high interest rates and cost inflation, tightening liquidity, and continued geopolitical uncertainty are placing pressure on performance, cash flow, and funding structures across organizations.

Are virtual asset service providers prepared to combat financial crime?

On 27 September 2021, the United Arab Emirates (UAE) formally brought virtual asset service providers (VASPs) into the national anti-financial crime (AFC) regime. Prior to this, VASPs in the UAE had been operating, much like the rest of the world, without any AFC regulatory requirements. 

AI in tax and legal: From disruption to advantage

Tax authorities in this region are now using AI to cross-match filing data, flag transfer pricing risks, and identify anomalies across e-invoicing datasets—in some cases, in near real time.
Perspective

Intelligent sustainability and resilience: Transforming the Middle East’s energy landscape with AI

The Middle East holds a unique and influential position in the global energy landscape. Long regarded as the world’s hydrocarbon powerhouse, the region now stands at a strategic crossroads.

From oil to hydrogen: The Middle East’s next global advantage

As countries accelerate toward net-zero targets, green hydrogen is increasingly emerging as one of the few scalable solutions for decarbonizing hard-to-abate sectors such as steel, chemicals, fertilizers, shipping, and heavy transport.

Transforming fraud risk assessment through data and economic crime integration

The traditional approach to fraud risk assessment, characterized by process walkthroughs, organizational data analysis, and stakeholder perspectives, is fundamentally inadequate for today’s complex and rapidly evolving fraud landscape.

IFRS 18: Getting ahead of the curve

IFRS 18—Presentation and Disclosure in Financial Statements—will become mandatory for periods commencing on or after 1 January 2027. While this date may seem distant, entities have  limited time to prepare, particularly because the standard applies retrospectively.