Corporate transformation rarely unfolds in a straight line. As Head of Advisory at KPMG Taiwan, Wayne Lai brings a multifaceted perspective informed by the realities of rapid digital change and boardroom-level decision-making.
Prior to joining KPMG, Lai spent years in consulting before moving into the telecom sector, where he held senior roles at Chunghwa Telecom. This transition from “external observer” to “internal executor” has provided him with a pragmatic understanding of the pain points involved in large-scale organizational change.
Since building KPMG Taiwan’s digital transformation practice from the ground up, Lai has focused not only on the evolution of technology but on how organizations adapt their rhythms, culture, and decision-making in an era defined by the absence of standard answers.
AmCham Taiwan Communications Manager Christine Huang sat down with Lai to discuss his career trajectory, the evolving advisory culture, and his leadership observations in the age of AI.
Before joining KPMG, you held senior roles at Chunghwa Telecom. What did working inside a large operating organization teach you that consulting alone could not?
I had been in the consulting industry for about a decade before I joined the telecom sector. At that time, I hit my first career bottleneck, and I was uncertain whether the advice I was giving truly matched what clients actually needed. I kept wondering what the landscape would look like if I stepped off the consultant side and into the corporate world.
It happened that Chunghwa was looking for analytical talent to drive Big Data initiatives and bring in fresh energy, so I joined. Once I stepped in, my biggest realization wasn’t about changing roles — it was what I call the “rhythm shock.”
Tell us more about “rhythm shock.”
In consulting, everything is project-oriented and moves at lightning speed. In a large organization, however, you are forced to slow down. The communication cost in a large enterprise is extremely high, and pushing an initiative forward isn’t just about being logically correct. It involves navigating conflicting KPIs and interests across departments, which requires significant time for understanding and coordination.
That experience became incredibly valuable when I later returned to consulting. It allowed me to better understand how organizations truly operate — and to offer advice that was far more grounded and executable.
You effectively built KPMG Taiwan’s digital transformation business as Chief Digital Officer and partner. What gaps in the market were traditional advisory models failing to address?
Traditional consulting firms primarily offer strategy, tools, and methodologies. However, many companies struggle with execution on their digital transformation journey. It was during these transitions that I identified a significant market gap — a lack of long-term companionship to help organizations navigate the daily complexities of change.
I often say a good consultant should be like a family doctor, someone who knows you well enough to advise you even on small decisions, like which TV brand to buy. That’s when you know you’ve become part of a client’s decision-making life.
In Taiwan, many manufacturing companies are relatively conservative when it comes to paying for software services. So our approach has been to start small and invest long-term. I don’t easily walk away from a client, because true value is only generated through long-term companionship and continuous refinement.
From your previous role as CDO to your current position as Head of Advisory, what are your new goals and how has your mindset shifted?
Digital adoption in enterprises is now relatively mature, but “digital transformation” actually consists of three elements — “digital,” “transform,” and “formation.” The last one, which is essentially the business model, is actually the most important element.
In my previous role as CDO, my focus was on growing the team and applying digital tools across industries. Now, as Head of Advisory, my responsibility has shifted toward creating broader synergy. This requires a broader perspective, where I survey our internal resources and harness the collective expertise of over a hundred partners and diverse teams within KPMG to meet our clients’ increasingly complex, long-term requirements.
Now, as Head of Advisory at KPMG Taiwan, how do you describe KPMG’s advisory culture to someone who has only experienced strategy consulting or systems integration firms?
At KPMG, our advisory culture really centers on how we define problems.
Many clients come to consultants because they are facing difficulties, but they don’t always know what the real root cause is. When we receive a task, we don’t rush to execute — instead, we pause to clarify the problem itself. We don’t just complete the items assigned — we return to a more fundamental question, “What are we truly trying to solve here?”
What does that mean in terms of how you provide your services?
This means we aren’t simply following instructions. Consultants are encouraged to offer independent perspectives, challenge existing assumptions, and sometimes reframe priorities or scope instead of moving forward within a fixed framework.
This independent thinking is something we champion at KPMG. It may not be the most comfortable approach — sometimes it means telling clients things they didn’t expect to hear — but it’s far more valuable in the long run, much like a good doctor who diagnoses before prescribing treatment.
That said, building trust requires more than traditional sales. We invest heavily in thought leadership through podcasts, media columns, and other professional content. The goal isn’t to promote our services, but to demonstrate how we think. By the time we formally engage with clients, a foundation of trust has often already been established.
In today’s volatile business environment, what do you see as the biggest barrier for organizations trying to build true agility?
The biggest challenge organizations face today is speed of change. Standard answers no longer exist.
Take AI as an example. Tools evolve rapidly, and each has its own characteristics. Organizations must accept that we’ve entered an era where there is no single correct answer.
In this environment, I encourage companies to build cultures that allow room for trial and error. This requires cross-departmental collaboration and leaders who are flexible enough to adjust existing structures.
Because there is no single solution, a company can only become truly agile by continuously recruiting people across different industries. You need to provide multiple perspectives when responding to rapid change.
Many executives feel pressure to quickly “do something” about AI. What signals tell you that a company is pursuing meaningful adoption rather than reactive experimentation?
In an era defined by a deluge of AI tools, many of which have yet to reach full maturity, meaningful adoption begins with classification, and understanding which tools are ready for use now and which ones belong to a longer-term roadmap.
A second critical indicator is top-down engagement. If CEOs and executive leadership are personally engaged — using these tools to solve their own daily challenges — it sends a powerful message that technology is a core cultural priority, not just a fringe project.
Ultimately, AI initiatives must be tied back to agility and remain steadfastly customer-centric. We need to look beyond the hype and ask, will this technology measurably enhance customer satisfaction and optimize their experiences?
What leadership behavior has mattered most in keeping people aligned and motivated during long transformation journeys?
In consulting, talent costs are high, and if you compete only on salary, there will always be someone offering more. For me, the key comes down to two principles — choosing the right topics and treating the team as true partners.
Traditionally, seniority was the primary metric of value. However, in fast-moving fields like AI, seniority doesn’t always translate into advantage. Sometimes, the younger consultants who grew up with advanced technology may bring more value. This realization led me to rethink our entire manpower structure and how we pair people together.
I also encourage team members to think like future partners or business owners. I want them to consider the responsibilities and decisions they would face if they were the business owners themselves. That mindset turns work into something personal.
I make it a point to slow things down, giving teams time to learn, define problems, and explore together. When people feel they are tackling interesting challenges for their own professional growth rather than just executing commands, alignment and motivation naturally follow.

From your advisory perspective, what cultural trait most reliably predicts whether a company will adapt successfully?
The most important trait is the ability to keep changing.
In my work with family offices in central and southern Taiwan, I often see this dynamic play out during transitions to the second or third generation of leadership. Younger successors, frequently returning with international degrees and new perspectives, tend to clash with the established norms of the older generation. Those tensions can be uncomfortable, but they are often where meaningful change begins.
When a company allows those voices in, loosens centralized control, and creates space for experimentation, it usually has room to move forward. The pace may differ, but the direction is there.
Which way of thinking or capability will matter more over the next decade than mastery of any specific technology?
Looking ahead, what I value most in consultants is not technical expertise but the ability to understand people. That is why I have recently found myself drawn to team members with backgrounds in psychology. As technology evolves and standardized solutions become rarer, insight into human behavior, organizational dynamics, and decision-making will matter far more than fluency in any single tool.
The reason is simple — humans are irrational. Many decisions aren’t based on logic, but on psychological feelings. Thanks to AI, we can use technology to track emotions through facial recognition, but we still need people who understand psychological theory to interpret what a client is thinking.
I also think focus is becoming increasingly rare and increasingly important. In a world full of distractions, the ability to stay in the moment and see a task through from start to finish is essential. This isn’t just a challenge for the consulting industry, it’s advice I give to my own children as well.
I’ve come to realize that face-to-face communication has become increasingly difficult for younger generations. People are used to messaging, but great consultants should be able to hold real conversations. Creating valuable moments requires a deep knowledge base and the ability to respond appropriately to a client’s questions.
What do you like to do when you’re off the clock?
I play basketball regularly, often with my son. It’s become a shared language between us.
Other than that, I recently started learning the piano, just to focus on something completely different to help me switch off and manage stress.
And I also have a passion for model building. It’s a long-term habit that I formed in my earlier life. The process helps me slow down and stay grounded. To this day, it’s a tradition of mine to buy and build a new model every Lunar New Year.