A reading of Harness’s State of Engineering Excellence 2026, with a few ideas about what to do next.
There is a strange thing happening inside software engineering organizations right now. Productivity dashboards are green. Cycle times are shrinking. And yet, walk over to the developers and you’ll hear a different story. Longer reviews, more debugging of code they didn’t write, a creeping sense that something has shifted and the time spent in doing that is not accounted for.
Harness’s State of Engineering Excellence 2026, based on a survey of 700 practitioners and managers across five countries, puts numbers to the dissonance.
The paradox
89% of engineering leaders say productivity metrics have improved since deploying AI. 81% say code review time has increased. Both can be true. AI generates more code; cycle times shorten. But the cost shows up downstream, in the review queue.
Roughly 31% of a developer’s day is now consumed by AI-related work that doesn’t appear in any standard metric, for example, reviewing AI code for accuracy (53%), fixing subtle bugs from AI output (52%), explaining AI-generated code to teammates (48%), context-switching (45%). Only 38% of organizations track AI code review time at all.
Then the measurement gap itself: 94% say tech debt, validation time, and burnout are missing from their frameworks. Only 6% think those frameworks are sufficient. And underneath, a trust problem: 54% of developers fear AI productivity data will be used in their performance reviews. Managers don’t share the worry. The people designing the measurement systems are the people who feel safest from them.
The real story
The gains from AI are real, but they’re being booked on the wrong line of the ledger. Gross output is up. Net output (output minus the validation tax) is the number we don’t have.
Six ideas worth trying
The reframe
For thirty years, engineering productivity meant throughput: how much code, how fast, defect rate. That framing made sense when humans were the bottleneck. The bottleneck has moved. AI removes friction from generation and adds it to judgment: validation, integration, accountability. The work hasn’t disappeared. It’s migrated to a place none of our instruments are pointed.
The 2026 assignment isn’t “instrument more.” It’s instrument differently.
Authored by: Manish Verma, Head of Global Ops and Delivery, Lirik
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