How AP Teams Show Value Finance Leadership

AP Leadership & Career Development

How AP teams can make their contribution visible to finance leadership

Your team may prevent duplicate payments, stop fraud, protect supplier relationships, and keep the close moving. Finance leadership may still see only invoices processed. A simple reporting framework can change that.

Accounts Payable teams often create value by preventing bad outcomes. A duplicate invoice never gets paid. A suspicious bank change never becomes a fraud loss. A tax issue is corrected before filing. A supplier escalation is resolved before it disrupts operations.

The problem is that prevented losses are easy to overlook. Leadership sees the payment that went out, but not the payment your team stopped. It sees the month-end close, but not the exceptions resolved to keep it on schedule.

AP leaders should not expect finance executives to discover this contribution on their own. The team needs a consistent way to translate daily AP work into the outcomes finance leadership already cares about: cash, risk, controls, operational continuity, and decisions.

Core principle: Do not report only what AP processed. Report what AP protected, improved, resolved, and needs leadership to address.

Why traditional AP reporting falls short

Many AP reports focus on activity:

• Invoices processed
• Payments issued
• Open invoice count
• Average processing time
• Backlog volume

These numbers are useful, but they mostly show workload. They do not fully explain the team's financial contribution.

A leadership-ready AP report should answer five questions:

1. What money did AP protect or recover?
2. What risks did AP identify and contain?
3. How reliable is the process?
4. Where are business problems slowing AP down?
5. What decision or support is needed from leadership?

The AP contribution report

Use a one-page monthly report organized into five sections. Keep the detailed transaction backup available, but do not place it on the first page.

1. Financial value protected

This section converts exception handling into dollars.

Measure:

• Duplicate invoices prevented before payment
• Duplicate or incorrect payments recovered
• Pricing, quantity, freight, or tax discrepancies corrected
• Invalid late fees or penalties avoided
• Early-payment discounts captured
• Credits identified and applied
• Fraudulent or suspicious payment requests stopped

Report both the number of cases and the dollar value. Keep categories separate so leadership can see whether the result came from routine controls, recovery work, discounts, or fraud prevention.

Avoid claiming every rejected invoice as savings. Count an amount only when the team has reasonable evidence that the organization would otherwise have paid too much, lost cash, or missed a valid financial benefit.

2. Risk and control activity

Finance leadership responds to risk when AP makes it specific.

Measure:

• Vendor bank changes independently verified
• Suspicious requests escalated
• Segregation-of-duties conflicts identified
• Payments held because required approval was missing
• Vendor records blocked because documentation was incomplete
• Tax documentation exceptions
• Policy overrides and emergency payments

The purpose is not to make AP look alarmist. It is to show that the team is actively operating controls and to identify patterns that need management attention.

3. Process reliability

Leadership needs to know whether AP is stable, improving, or under strain.

Measure:

• Invoices received and processed
• Invoices processed within the agreed service level
• First-pass match or touchless-processing rate
• Exception rate
• Invoices awaiting business approval
• Average days waiting for approval
• Invoices past due because of internal delay
• Payment reissues, returns, and voids
• Close-related AP tasks completed on time

Volume should provide context, not dominate the report. A team that processed more invoices may still have had a difficult month if exceptions, approval delays, or payment failures increased.

4. Business friction

AP frequently sees problems that originate elsewhere. Purchase orders are created late. Approvers do not respond. Receiving is incomplete. Contracts do not match invoices. Suppliers send invoices to the wrong place.

Present these as business-process issues, not complaints.

Measure:

• Top causes of invoice exceptions
• Departments with the longest approval delays
• Suppliers creating the highest exception volume
• Non-PO invoices by department or spend category
• Recurring rush-payment requests
• Repeated missing-receipt or missing-approval issues

Focus on two or three trends that materially affect cost, risk, supplier service, or closing speed.

5. Decisions and support needed

This is the section many AP reports omit. It is also the section most likely to turn reporting into action.

End the report with no more than three requests. Each request should state the problem, its impact, and the decision needed.

Illustrative example:

Forty-two invoices totaling $318,000 remained unapproved for more than ten days at month-end. This increased supplier escalations and required manual accrual review. AP recommends a five-business-day approval standard with automatic escalation to department leadership.

Figures shown are for format only and do not represent APPG data or a specific company.

What the one-page report can look like

Illustrative example: The figures below demonstrate the reporting format and are not APPG benchmark data or results from a specific company.

Area	This month	Trend	Leadership takeaway
Cash protected	$84,600	Up from $51,200	Duplicate and pricing controls prevented avoidable payments.
Control activity	27 bank changes verified	Stable	One request was escalated and rejected after verification failed.
Service level	92% on time	Down from 96%	Approval delays, not AP processing time, drove the decline.
Business friction	118 invoices waiting over 5 days	Worsening	Three departments represent 71% of delayed approvals.
Decision needed	Approve a five-day invoice-approval standard and escalation process.

How to present the numbers

A useful executive report is brief, comparative, and decision-oriented.

Show the trend, not an isolated number

“Ninety-two percent processed on time” gives leadership limited context. “Ninety-two percent, down from 96 percent because approval wait time increased” explains what changed and why.

Separate AP performance from upstream delay

Report time in AP separately from time waiting on the business. This keeps the report fair and helps leadership address the correct process owner.

Connect the metric to a finance outcome

Explain why the number matters. Approval delays can affect cash forecasting, accrual accuracy, supplier relationships, discount capture, and employee time. Bank-change verification protects cash and supports the control environment.

Use examples without exposing unnecessary detail

One short example can make the report credible. Describe the control that worked and the financial exposure involved. Keep sensitive vendor, employee, and bank information out of the executive summary.

What finance leadership responds to

Controllers, CFOs, and other finance leaders generally respond to AP reporting when it helps them understand one or more of the following:

• Cash: money protected, recovered, delayed, or forecasted
• Risk: fraud exposure, control failures, policy overrides, and compliance concerns
• Close: issues affecting accruals, cutoff, reconciliations, or reporting deadlines
• Operations: supplier disruption, payment failures, process bottlenecks, and capacity
• Decisions: policies, staffing, systems, or management intervention required

Leadership is less likely to respond to a long list of AP tasks. It is more likely to respond when AP shows how those tasks affect enterprise priorities.

Build the report with the team

AP supervisors and managers do not need to collect every contribution personally. Create a simple exception log the team can update during normal work.

Suggested fields include:

• Date
• Issue category
• Short description
• Amount protected or recovered
• Control or action that identified the issue
• Business area involved
• Final outcome
• Whether leadership follow-up is needed

Review the log monthly. Validate the larger amounts, remove duplicates, and select the most meaningful trends for the executive report.

This process also helps senior specialists document achievements for performance reviews and career advancement. “Processed invoices” describes a duty. “Identified and prevented $145,000 in duplicate and incorrect payments while improving the on-time processing rate” demonstrates contribution.

Illustrative example: The amount above shows how to phrase a contribution statement and is not APPG data or a result from a specific company.

Common mistakes to avoid

• Reporting too many metrics. Use a small set tied to financial and operational outcomes.
• Overstating savings. Use documented, defensible amounts.
• Reporting activity without interpretation. Explain what changed and why it matters.
• Blaming other departments. Present process evidence and recommended action.
• Hiding bad news. A credible report includes deteriorating trends and corrective steps.
• Sending data without a request. State what leadership should decide, reinforce, or investigate.

A simple monthly reporting rhythm

1. During the month: Maintain the exception and contribution log.
2. At month-end: Validate financial amounts and operational metrics.
3. After close: Identify three important trends and one to three requested actions.
4. In the finance meeting: Present the one-page summary in five minutes or less.
5. Next month: Report whether the requested action occurred and what changed.

The takeaway

AP becomes more visible when it reports beyond transaction volume. Measure money protected, controls performed, process reliability, business friction, and decisions needed. Then present those results in the language of cash, risk, close, and operational continuity.

The goal is not to seek credit for every invoice corrected or every problem resolved. The goal is to give finance leadership an accurate view of how AP contributes, where the process is vulnerable, and what support will produce better results.

Make AP's value easier to report

APPG is developing a follow-up guide on building a practical monthly AP reporting cadence. Join the APPG newsletter to receive the guide and other resources for AP leaders and working professionals.

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Editorial Note: This article was developed with the assistance of artificial intelligence and reviewed and approved by Robert Ruhno, Executive Director of the Accounts Payable Professionals Group and Mariann Ruhno, Chief Education Officer of the Accounts Payable Professionals Group.

APPG Leadership

Robert Ruhno

Executive Director

Robert leads APPG’s mission, editorial direction, member community, and efforts to advance the Accounts Payable profession.

Mariann Ruhno

Chief Education Officer

Mariann leads APPG’s education strategy, professional-development resources, and initiatives designed to help AP professionals strengthen their skills and careers.

Practical education, reporting, and community resources for Accounts Payable professionals.

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NACHA Fraud Monitoring Deadline

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AP News | Controls & Risk

The NACHA Deadline You Already Missed

A new rule changed how AP teams have to fight ACH payment fraud. It is already in effect. If your team sends or collects ACH payments, it may now apply to you, no matter how small your volume is.

By Robert Ruhno, Executive Director, Accounts Payable Professionals Group (APPG)
Last reviewed: July 9, 2026

Here is the part most accounts payable teams have not caught yet: a major NACHA fraud monitoring rule is now in effect for smaller-volume ACH participants too.

The formal effective date for NACHA's Phase 2 fraud monitoring rule was June 19, 2026. Because June 19 was a federal holiday, NACHA's summary of upcoming rule changes lists the operational date as June 22, 2026.

If your team has not built anything for it yet, you are behind. The good news is that catching up is doable, and this article walks through the issue in plain AP terms.

First, what is NACHA, and why should AP care?

NACHA writes the rules for the ACH Network. ACH stands for Automated Clearing House. It is the system that moves many electronic payments between U.S. bank accounts, including direct deposit, vendor payments, and bill pay.

A few terms you will see below:

• Originator: The party that starts a payment. If your company sends ACH payments, your company may be an originator.
• ODFI: Originating Depository Financial Institution. This is usually your bank, the one that pushes the payment into the ACH Network.
• RDFI: Receiving Depository Financial Institution. This is the receiving bank, such as the vendor's bank.
• Third-Party Sender (TPS) or Third-Party Service Provider (TPSP): A company that handles ACH activity on your behalf, such as a payment processor or AP automation provider.

If your team pays vendors or collects money by ACH, you are part of this risk environment. The new rule makes fraud monitoring harder to ignore.

What actually changed

The change is part of NACHA's larger Risk Management package. It rolled out in two phases.

Phase 1, March 20, 2026: Applied to all ODFIs, plus non-consumer Originators, Third-Party Senders, and Third-Party Service Providers whose 2023 ACH volume exceeded 6 million entries.

Phase 2, June 22, 2026: The volume threshold is gone. Now all other non-consumer Originators, TPSPs, and TPSs must comply with the fraud monitoring rules, regardless of origination or transmission volume.

That second line is the one that catches teams off guard. Many AP departments assumed the rule was only for banks, giant processors, and high-volume ACH users. It is not that narrow anymore.

You can read NACHA's official Phase 2 rule summary here: NACHA Risk Management Topics, Fraud Monitoring Phase 2.

What the rule asks you to do

The rule does not hand AP teams one exact software tool or one exact checklist. Instead, it requires risk-based processes and procedures reasonably intended to identify ACH payments that may have been initiated because of fraud.

Two phrases matter:

• Risk-based means you put more effort where the risk is higher and less where it is lower. You do not have to treat a $50 payment the same way you treat a $500,000 payment.
• Technology-neutral means you choose the method. NACHA references approaches such as velocity checks, anomaly detection, pattern recognition, and behavioral tolerances.

In plain AP terms, you need a written, repeatable way to spot a payment that looks wrong before it goes out the door.

Meet false pretenses, the scam this rule is really about

NACHA added a named fraud type called false pretenses. This is a payment that appears authorized, but only because someone lied about who they were, what authority they had, or which account should receive the money.

For AP teams, the most familiar version is the vendor bank-change scam. A real supplier's payment details get swapped by an imposter. Everything looks normal, so the payment is approved, and the money lands in a criminal's account.

This is a form of credit-push fraud. The payer is tricked into pushing money out voluntarily. Your job now is to have a documented process that helps catch that lie before the payment is released.

The controls examiners will expect to see

You have some freedom in how you comply, but these are the controls your bank, auditors, and internal reviewers are likely to ask about:

1. Dual control. Two people, not one, should release higher-risk payments. A fraudster may fool one person. Fooling two is harder.
2. Account validation. Confirm that a vendor's bank account is real and open before you pay it, and re-check when the details change.
3. Out-of-band verification. When a vendor asks to change bank details, confirm it using contact information you already have on file, through a different channel. Call a known number. Do not use the phone number or email address included in the change request.
4. Multi-factor authentication. Require a second step beyond a password to access payment systems. An authentication app or physical token is usually stronger than a texted code.
5. Written procedures and review. You need documented procedures, not just good habits. Plan to review them at least once a year, and whenever your payment process changes.

The hard truth about who pays

This is the first time fraud monitoring obligations have been expanded this broadly to non-consumer ACH Originators and related third parties. Before this package, fraud detection requirements were more limited, such as certain WEB debits and Micro-Entries.

Here is the part that stings for AP teams: these rules do not automatically shift the loss to your bank when your company is tricked into sending money to a criminal. In many credit-push fraud situations, the payer may still bear the loss.

That is why the controls above are not just compliance work. They are practical loss-prevention work.

One more change to keep on your radar

The Same Day ACH limit is scheduled to increase from $1 million to $10 million per payment on September 17, 2027.

That change is not here yet, but AP teams should pay attention now. Bigger payments moving faster can be useful for cash management, invoice payments, payroll funding, and tax payments. It also raises the stakes because faster money is harder to recover if a fraudulent payment slips through.

NACHA's official Same Day ACH rule update is available here: Increasing the Same Day ACH Dollar Limit to $10 Million.

Your 10-minute gut check

Run through these questions with your AP, Treasury, and Finance teams this week:

• Do we send or collect any ACH payments?
• Do we have a written fraud-monitoring procedure?
• Does every vendor bank-change request get an out-of-band callback?
• Do two people release high-value or higher-risk payments?
• Do we validate new vendor bank accounts before the first payment?
• Do we re-check vendor bank accounts when payment details change?
• When did we last review these steps?

APPG takeaway: If your team cannot point to a real, written, risk-based ACH fraud monitoring process today, that is this week's project. Start with vendor bank-change callbacks. It is one of the cheapest controls to add, and it can stop one of the most expensive fraud losses AP teams face.

Bottom line

The deadline is not coming. It is here.

The rule does not expect perfection. It expects a real, documented, risk-based process. If your team cannot show one today, start with the highest-risk step first: vendor bank-account changes.

Call the vendor using known contact information already on file. Document the verification. Require a second person for higher-risk changes and higher-value releases. Then build the rest of your monitoring process around that foundation.

Official sources

• NACHA: Risk Management Topics, Fraud Monitoring Phase 2
• NACHA: Summary of Upcoming Rule Changes
• NACHA: Increasing the Same Day ACH Dollar Limit to $10 Million

Editorial Note: This article was developed with the assistance of artificial intelligence and edited, reviewed, and approved by Robert Ruhno, Executive Director of the Accounts Payable Professionals Group (APPG).

APPG Contributor

Robert Ruhno

Executive Director, Accounts Payable Professionals Group

Practical AP reporting, controls guidance, automation coverage, and career support for the accounts payable community.

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APPG Leadership Announcement

APPG Appoints Mariann Ruhno as Chief Education Officer

The Accounts Payable Professionals Group is proud to announce that Mariann Ruhno has been appointed Chief Education Officer, effective June 29, 2026.

Mariann is already a valued member of APPG. Over the past year, she has served on our Board of Advisers, bringing her experience as an award-winning educator and her passion for learning, mentorship, and professional development to our growing community.

In this expanded leadership role, Mariann will help guide the development of formalized courses, professional certifications, and educational resources created specifically for accounts payable professionals at every stage of their careers.

Building a Stronger Learning Path for AP Professionals

Accounts payable is changing quickly. AP professionals are being asked to understand automation, internal controls, vendor management, fraud prevention, compliance, reporting, communication, and leadership.

At the same time, many AP professionals are looking for clearer career paths, better training, and more practical resources created by people who understand the work.

Mariann’s background in education makes her especially well suited for this role. Her focus will be on helping APPG turn practical AP knowledge into learning experiences that are useful, understandable, and connected to the real challenges AP professionals face every day.

What Comes Next

As Chief Education Officer, Mariann will help APPG build toward a stronger educational foundation for the profession. This includes future courses, certification pathways, member learning resources, and professional development programs designed to support both new and experienced AP professionals.

Please join us in congratulating Mariann on this well-deserved next chapter.

We are excited for the impact she will have on APPG, our members, and the accounts payable profession.

Editorial Note: The article formatting was updated on July 10, 2026.

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Robert Ruhno

Executive Director, Accounts Payable Professionals Group

Practical AP reporting, controls guidance, automation coverage, and career support for the accounts payable community.

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Stewardship Foundation of Accounts Payable

Stewardship: The Real Foundation of Accounts Payable

Long before accounting standards, ERP systems, and internal controls, societies relied on trusted individuals to collect, record, and safeguard financial resources. Tax collection in the Roman world required accountability, recordkeeping, and the management of financial obligations.

One such figure was Saint Matthew, who worked within the Roman taxation system before becoming one of the twelve apostles. Today he is remembered as the patron saint of accountants, bookkeepers, and financial record keepers. His role required documentation, judgment, and accountability. The core responsibility was stewardship.

Stewardship predates accounting standards, regulatory bodies, and enterprise systems. It is the disciplined management of resources that do not belong to you. Accounts payable operates under the same principle.

I have spent over 20 years in AP across insurance, tax, finance, media, and energy. Stewardship is the foundation that holds everything together. Here is what it looks like in practice.

What Stewardship Really Means in AP

When you work in Accounts Payable, you manage money, vendor relationships, and financial records on behalf of the company, its employees, its owners, and sometimes its customers.

A steward takes ownership. You treat every invoice as if your own money were on the line. You ask the hard questions. You make sure the right person approves it. You watch for anything that does not look right.

This is a big responsibility. A single mistake or a fraud that slips through can delay payroll, leave vendors unpaid, or hurt cash flow. I have watched small problems snowball into big ones when someone treated AP like a routine task instead of a sacred trust.

Stewardship shows up in daily habits:

• Keep your vendor master file clean and accurate.
• Insist on proper supporting documents before payment.
• Separate duties so one person cannot both approve and pay.
• Question anything unusual, even if it comes from someone important.

When AP works this way, people start to see the department differently. Instead of being viewed only as the bill payers, AP becomes one of the guardians of the company’s financial health.

Why It Matters More Than Ever

Fast payments and automated systems create pressure to move quicker. That speed helps when done right, but it also opens doors for mistakes and fraud. A steward slows down just enough to do things correctly.

Every invoice approval is a decision that affects cash flow, profitability, and sometimes jobs. Strong AP teams understand this. They run tight processes, train people on why controls matter, and celebrate catches before they cost money.

Actionable Steps to Build a Stewardship Mindset

1. Start each day with a quick review of what is coming due. Know where the money is going.
2. Document everything so the next person can follow the trail.
3. Ask questions when something feels off. Better to look foolish for a minute than pay a bad invoice.
4. Train your team that accuracy beats speed every time.
5. Celebrate the wins when someone catches a duplicate or stops a risky payment.

Core Principles That Guide Strong Stewardship

• Accuracy first. Every entry feeds reports, taxes, and decisions.
• Transparency. Make records easy to follow.
• Accountability. Own your part and hold others to the same standard.
• Diligence. Check details even on busy days.
• Integrity. Do the right thing even when no one is watching.

Apply these principles consistently and AP builds trust with leadership, vendors, and other departments.

Avoid These Common Pitfalls

• Rushing approvals just to clear the queue.
• Weak vendor master file controls.
• Over-reliance on automation without human judgment.
• Poor separation of duties.
• Ignoring small red flags.

Fix them with simple checklists and regular reviews. I have seen teams cut errors in half with one extra verification step on high-risk items.

Practical Tools and Practices

You do not need fancy software to begin. Focus on solid basics:

• Use positive pay or bank validation services.
• Run regular vendor statement reconciliations.
• Set up approval workflows with clear dollar thresholds.
• Maintain a living procedures manual everyone can access.
• Schedule monthly close reviews focused on exceptions.

Using simple tools consistently frees you to focus on the issues that require judgment.

Leading with Stewardship

Stewardship begins with the example you set. Share successes in meetings. Build the concept into job descriptions and performance reviews. Cross-train team members, collaborate across departments, and revisit processes as the business evolves.

Teams that embrace this mindset become more confident and effective. They catch problems early and bring forward better ideas.

This is the opening section from Book One of The AP Bible. Stewardship is the foundation everything else builds on.

Technology will continue to evolve. Processes will change. Automation will accelerate. Yet the most important control in any Accounts Payable department remains the same: people who understand they are entrusted with resources that belong to others.

Stewardship is where great AP begins.

If you are leading an AP team or working in the trenches, start here. What are your biggest stewardship challenges right now? Drop a comment below. I read them and we can tackle them together.

Stay tuned for more excerpts as the book comes together.

APPG Contributor

Robert Ruhno

Executive Director, Accounts Payable Professionals Group

Practical AP reporting, controls guidance, automation coverage, and career support for the accounts payable community.

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Two AP Fraud Cases That Expose Dangerous Internal Control Gaps

Years ago, we shared the story of an accounts payable clerk who was sentenced to 7 years in prison for embezzling $545,000 from a New Jersey auto dealership. It served as a stark reminder of how vulnerable an organization becomes when internal controls lapse.

To this day, the core risk factors remain exactly the same. Accounts payable professionals continue to find themselves on the front lines of defense against occupational fraud. Here are two recent high-profile federal cases that demonstrate why robust internal audit tracks and rigid segregation of duties are non-negotiable in any finance department:

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Case #1: The $24 Million Casino AP Manager

An Accounts Payable Manager for Muscogee Nation Gaming Enterprises LLC in Oklahoma exploited top-tier AP authority to systematically siphon off more than $24 million. By altering company records and falsifying documents, the individual bypassed standard operational tracking. In October 2025, the former AP manager was sentenced to nearly 8 years in federal prison and ordered to pay millions in restitution to the former employer and the IRS.

Key Vulnerability: Lack of regular external transaction reconciliation and concentrated systemic oversight permissions.

Case #2: The Vendor Payment Manipulation

A former Accounts Payable Clerk for Décor Craft, Inc. in Rhode Island abused access to company bank codes intended for legitimate vendor wire transfers. Instead of paying suppliers, the employee rerouted partial or full balances into personal bank accounts to pay off personal creditors, manually altering the ledger to falsely show complete fulfillment. The former clerk was sentenced to 18 months in federal prison and ordered to pay over $302,000 in restitution.

Key Vulnerability: Allowing the same individual who initiates online bank wire transfers to also edit internal ledger records.

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The Accounts Payable Takeaway

Whether it is a $300,000 small-business loss or a multi-million-dollar corporate exploit, the failure points are consistent: unmonitored ledger control and dual authorization gaps. To safeguard your organization, ensure that the employee inputting the invoice is never the individual releasing the wire or reconciling the end-of-month bank statement.

Editorial Note: This article was developed with the assistance of artificial intelligence and edited, reviewed, and approved by Robert Ruhno, Executive Director of the Accounts Payable Professionals Group (APPG).

APPG Contributor

Robert Ruhno

Executive Director, Accounts Payable Professionals Group

Practical AP reporting, controls guidance, automation coverage, and career support for the accounts payable community.

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Accounts Payable Office Health Risks

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Workplace Health and Accounts Payable

Accounts Payable and the Modern Office: The Health Risks Nobody Talks About

By Robert Ruhno, Executive Director, Accounts Payable Professionals Group

Most Accounts Payable professionals spend their careers focused on financial controls, fraud prevention, reconciliations, audit trails, and operational discipline. We are trained to identify risks before they become expensive problems.

Far fewer people stop to consider the long-term health risks built into the modern office itself.

Many AP professionals spend decades sitting under artificial lighting, processing paper, handling receipts, eating at their desks, and working through close cycles with very little movement. Over time, those patterns begin to add up.

The modern office has changed dramatically over the last 30 years. We now live in a world filled with plastics, thermal papers, sedentary workflows, remote work isolation, convenience packaging, and repetitive computer-based tasks. Researchers and health professionals have started asking whether these patterns may contribute to long-term health concerns, especially when repeated daily over the course of a 20- or 30-year career.

Many of these risks may be reduced through awareness and better workplace habits.

The Sedentary Nature of AP Work

Invoice processing, ERP navigation, reconciliations, approval routing, reporting, three-way matching, and month-end close activities often require AP professionals to remain seated for long periods of time.

Hybrid and remote work may intensify this. Many people no longer walk to meetings, commute through office buildings, or naturally move throughout the day the way they once did.

Research continues to associate prolonged sedentary behavior with increased risks involving circulation, cardiovascular health, metabolic issues, fatigue, posture problems, and other health concerns. Some researchers now describe prolonged sitting as an independent health risk, even among individuals who otherwise exercise regularly.

A standing desk is not the same thing as walking, stretching, or moving naturally throughout the day. Still, alternating between sitting and standing may be considerably better than remaining seated continuously during long close cycles or reconciliation sessions.

The goal is not to stand all day. The real objective may be reducing long uninterrupted periods in the same posture.

Practical Ideas for AP Professionals

• Alternate between sitting and standing throughout the day.
• Take short walking breaks during approval delays or long processing sessions.
• Pace during phone calls or Teams meetings.
• Use smartwatch or calendar reminders for movement.
• Consider under-desk pedals or treadmill workstations.
• Build short reset walks into month-end close routines.

Thermal Paper Receipts and BPA Exposure

This is one area where AP professionals may face exposures that many office workers rarely think about.

Receipts, expense reports, mailed invoices, retail transaction records, and thermal paper documents are common throughout finance and accounting environments. Studies have examined BPA and BPS chemicals used in some thermal papers, with researchers noting that these compounds may transfer through skin contact during handling.

My personal recommendation: If I were regularly handling large volumes of thermal receipts or mailed documents every day, I would absolutely use proper nitrile gloves during batch processing tasks. The research surrounding thermal paper exposure is serious enough that I believe the precaution is justified, particularly over a long career in accounting or finance.

Research involving receipt handling has shown that nitrile gloves may significantly reduce BPA exposure during prolonged contact with thermal paper.

This becomes even more relevant in AP environments where professionals may process:

• Mailed receipts.
• Expense reports.
• Shipping documents.
• Point-of-sale records.
• Stacks of invoices during close periods.

Researchers have also noted that lotions, oils, or hand sanitizers may increase skin absorption during receipt handling.

Practical Ideas for AP Professionals

• Keep disposable nitrile gloves available for heavy receipt-handling tasks.
• Prioritize digital receipts and paperless workflows when practical.
• Wash hands thoroughly after handling thermal paper.
• Avoid applying sanitizer or lotion immediately before processing receipts.
• Reduce unnecessary physical document handling where possible.

Office Kitchens, Plastics, and Convenience Culture

Close week culture often creates unhealthy office habits.

Many AP professionals know the routine:

• Rushed lunches.
• Reheated coffee.
• Eating at the desk.
• Microwaving food in plastic containers.
• Relying heavily on convenience foods during deadlines.

Researchers continue studying endocrine-disrupting chemicals such as BPA, BPS, phthalates, and PFAS compounds found in plastics, food packaging materials, thermal papers, and non-stick coatings.

The issue is less about one plastic container or one receipt. The larger concern may involve cumulative exposure from many small daily sources repeated over decades:

• Food packaging.
• Water bottles.
• Canned linings.
• Thermal paper.
• Office kitchen containers.
• Sedentary work environments.

When practical, I prefer glass or stainless steel for food and beverage storage.

I have also worked in offices that intentionally used glass water cooler bottles instead of plastic ones. They were heavier, more expensive, and less convenient to handle, but the reasoning was straightforward: glass does not rely on bisphenol-based plastics or plasticizers used in many synthetic materials.

To be fair, even many glass cooler systems still use plastic caps or components similar to standard office water systems. Modern life makes avoiding plastics entirely difficult. The more realistic goal may be reducing unnecessary exposure where practical.

Practical Ideas for AP Professionals

• Use glass or stainless steel containers for reheating food.
• Avoid microwaving heavily worn plastic containers.
• Consider stainless steel or ceramic mugs for hot beverages.
• Stay hydrated during long close cycles.
• Reduce reliance on highly processed convenience foods during busy periods.
• Use fresh air and short outdoor breaks whenever possible.

The Remote Work Paradox

Remote work has brought major benefits to many AP professionals, including flexibility, reduced commuting stress, and better work-life balance.

At the same time, remote work may unintentionally increase sedentary behavior even further.

Many remote workers now spend entire days:

• Sitting at the same workstation.
• Eating lunch at the desk.
• Attending back-to-back virtual meetings.
• Moving only short distances throughout the day.

Those small movements that once existed naturally in office environments often disappear completely at home.

Practical Ideas for Remote AP Teams

• Create a dedicated workspace separate from eating or sleeping areas.
• Schedule intentional movement breaks throughout the day.
• Take short walks before or after work to simulate a commute.
• Maximize natural lighting when possible.
• Use ergonomic seating and monitor positioning.
• Stand during lower-intensity meetings or document review sessions.

A Professional Sustainability Mindset

Accounts Payable professionals are trained to think in terms of long-term controls, risk mitigation, operational consistency, and sustainability.

That mindset may also apply to workplace health.

The goal is not perfection, fear, or eliminating every possible exposure from modern life. That would be nearly impossible.

The more realistic objective may be reducing avoidable risks where practical:

• Moving more frequently.
• Reducing prolonged sitting.
• Minimizing unnecessary receipt handling.
• Improving food storage habits.
• Creating healthier daily work routines.

Small improvements repeated consistently over decades may matter far more than most people realize.

Quick-Start Checklist for AP Professionals

• Alternate between sitting and standing throughout the workday.
• Take movement breaks during long processing sessions.
• Use nitrile gloves for heavy receipt-handling tasks.
• Wash hands after handling thermal paper.
• Use glass or stainless steel containers when practical.
• Reduce unnecessary plastic food heating.
• Build movement into month-end close routines.
• Optimize remote work ergonomics and lighting.
• Prioritize digital workflows whenever possible.

Accounts Payable professionals spend their careers protecting organizations from operational and financial risk.

It may be time for the profession to think more seriously about protecting its people as well.

Note: This article discusses general workplace wellness concepts and emerging research surrounding sedentary behavior and environmental exposures. Readers should consult qualified healthcare professionals regarding individual medical concerns or occupational health decisions.

Selected Sources and Further Reading

• National Institute of Environmental Health Sciences: Bisphenol A (BPA)
• National Institute of Environmental Health Sciences: Endocrine Disruptors
• U.S. EPA: Alternatives to BPA in Thermal Paper
• JAMA: Handling Thermal Receipts as a Source of BPA Exposure
• PubMed: Sit-Stand Workstations and Occupational Sitting Time
• Mayo Clinic Press: What Happens When You Sit Too Much

APPG Contributor

Robert Ruhno

Executive Director, Accounts Payable Professionals Group

Practical AP reporting, controls guidance, automation coverage, and career support for the accounts payable community.

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