Report
Beyond the Code: How AI is Redefining the Software Industry
Drawing on insights from 400 European software CTOs, this report examines how AI is changing competitive advantage, software delivery, engineering talent and commercial models. As code becomes easier to produce, differentiation increasingly depends on proprietary data, workflow knowledge, integrations and trust. Faster coding also shifts delivery constraints toward validation and governance, increasing the importance of engineering judgment. The report explores how growing AI usage costs challenge traditional subscription pricing. For software professionals, it highlights why sustainable progress requires redesigning delivery systems, developing talent and aligning product capabilities with viable economics. ey.com
