

In an environment marked by a instability that has become a frame of reference, the managers of consulting, audit and IT firms face a complex equation: develop their activities while controlling their costs, reinforce the value delivered while adapting their operating models, and integrate AI without questioning the human foundations of the business.
Faced with client organizations with strengthened requirements and tighter budgetary arbitrations, the question is no longer whether service companies have a role to play, the need for expertise remains more present than ever, but How should their model evolve.
This study, based on testimonies from sector leaders, explores three structuring axes: the strategic decisions of managers, the evolution of customer expectations in a constrained context, and the redefinition of practices through new technologies.
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Pressure on margins, ROI requirements, tight budgetary decisions on the customer side, cost control and resource allocation are now the first levers of profitability.
In a saturated market, differentiation is not based on the position of “Trusted Advisor”. Establishing itself as a partner capable of securing complex arbitrations is becoming the new standard of trust..
The challenge for 2026 is no longer adoption, but industrialization and the demonstration of a tangible economic impact, without questioning the human foundations of the profession.
Whether it is the transformation of the pyramid model, the experimentation of new economic models (package, success fees) or skills-based approaches, changes are underway but remain gradual.
15 in-depth interviews including 12 with managers of service companies (Nagarro, Interpath, Wavestone, Grant Thornton, SFEIR...) and 3 experts in the sector.
More than 300 respondents from consulting (45%), IT services companies (39%) and audit (16%), representing companies of all sizes.
Enrichment of the study by analysing sectoral data from reference organizations (Numeum, Eight Advisory, McKinsey, Consulting Insider...)
























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