AP 2026: BIG TRENDS AND PREDICTIONS

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ABOUT THE REPORT

The accounts payable function enters 2026 at a critical juncture in its long-term evolution. For two
decades, the journey toward a digital future has been characterized by persistent effort rather than
overnight transformation, a steady push against the inertia of manual processes and paper-based
legacy systems. AI has changed that entirely.

Now, amidst volatile global markets and extensive economic uncertainty, the need for AP to protect
enterprise liquidity and provide timely and accurate financial intelligence has never been more
important. The good news is that AP’s ability to support the enterprise has never been more doable,
if the right leadership, team, and tools are at hand.

This report presents 10 BIG Trends and 20 BIG Predictions that will define the year ahead. From
the industrialization of payment fraud and the need to own, manage, and cleanse AP data to the
emergence of global eInvoicing mandates and the rippling effect of agentic AI, the forces shaping
the AP function demand a holistic approach that integrates people, processes, and technology. By
understanding these shifts and preparing for the challenges, AP teams can proactively expand their
impact this year.