Oracle's New AI Could Change How Accounts Payable Works

Illustration: A conceptual AI-powered finance dashboard showing how invoice review, exception analysis and human approvals might work together. This is not an actual Oracle product screenshot.

Automation Watch | Controls & Risk

Oracle is introducing AI tools that can investigate financial problems, analyze purchasing activity and help employees get work done. What could this mean for accounts payable?

Imagine opening your accounting system and asking it to investigate a problem instead of spending the next hour searching through reports, transactions and approval histories.

That is the kind of experience Oracle is working toward with its latest artificial intelligence announcements.

During Oracle AI World in Las Vegas on October 26 and 27, 2026, the company introduced and expanded AI capabilities across its Fusion Cloud Applications, including finance, procurement and business analytics.

The announcements point toward a future in which employees can give business software an objective, ask questions in everyday language and receive help carrying out authorized work.

For accounts payable professionals, the implications could be significant.

Why This Matters to AP

Oracle's new capabilities could make it easier for finance and purchasing teams to investigate exceptions, understand spending patterns and coordinate work across departments. Organizations will still need strong controls over data access, approvals and financial decisions.

What Exactly Did Oracle Announce?

Oracle announced a broader set of what it calls agentic applications.

In simple terms, these are AI-powered tools designed to work toward a defined business goal. Rather than responding only to a single question, they can examine information, evaluate options, coordinate steps and carry out authorized actions within established business rules.

Oracle says 25 applications powered by its Fusion Claw technology are now available across its enterprise application portfolio.

Several are particularly relevant to finance and purchasing departments.

Investigating Accounting Exceptions

Oracle's Ledger agentic application is designed to help finance teams reconcile accounting information, investigate unusual entries and identify exceptions that may require attention.

This could support the investigation of problems that affect financial reporting and the month-end close.

Although Ledger is an accounting application, AP departments frequently contribute to reconciliation work involving invoices, liabilities and transaction records.

Looking More Closely at Purchasing

Oracle's Procurement Spend application analyzes purchasing, supplier agreement and spending information.

According to Oracle, it can identify spending outside approved purchasing arrangements, investigate potential contract leakage and recommend corrective actions for review.

That could be useful when finance and procurement teams need to understand why purchases were made outside established agreements or why expected savings were not realized.

Asking Questions in Plain English

Oracle also announced new capabilities for Fusion Data Intelligence that allow business users to explore information through natural-language questions.

Instead of building a report from scratch, a user could ask a question about business performance and explore the results through follow-up questions.

Oracle says its Data Agents are generally available. Its more advanced Deep Insight Agents are planned for general availability within the next 12 months.

That distinction matters. Some capabilities are available today, while others are still part of Oracle's future product plans.

What If You Could Just Ask the System?

One of the more interesting announcements involves Oracle Fusion Companion.

Oracle describes it as an intelligent layer that connects business requests with the appropriate transactions, workflows, approvals and AI applications.

For example, imagine an AP supervisor asking a connected finance system:

"Which invoices are holding up our month-end close, and what needs attention first?"

A properly configured AI-enabled workflow might help gather the relevant information, identify possible problems and direct employees toward the next steps.

This is an illustrative AP scenario, rather than a confirmed demonstration of a specific Oracle feature.

Oracle says Fusion Companion can work through supported AI tools and use existing enterprise permissions and approval processes to coordinate authorized activity.

The important idea is that employees may eventually spend less time navigating multiple screens to find the information they need.

How Could This Change Accounts Payable?

AP departments already use automation for tasks such as invoice capture, purchase order matching, approval routing and payment preparation.

AI agents introduce the possibility of assisting with work that requires investigation and coordination.

Three areas deserve particular attention.

1. Faster Exception Research

When an invoice cannot be processed, an AP specialist may need to review the purchase order, receiving records, supplier information and previous activity.

AI tools that can investigate related records could help employees understand the problem more quickly.

The actual benefit will depend on the system's capabilities, data quality and how the organization configures it.

2. Better Visibility Into Spending

AP teams often see the financial results of purchasing decisions after those decisions have been made.

Better connections between procurement, finance and analytical systems could help organizations identify unusual spending patterns earlier.

For example, procurement teams may be able to investigate purchasing outside negotiated contracts and work with AP to understand the related invoice activity.

3. Less Time Searching for Information

AP professionals frequently move between screens, reports and transaction histories to answer relatively straightforward questions.

Conversational tools could simplify some of that research by bringing information together in one place.

However, organizations should test whether the answers are accurate, complete and supported by the underlying financial records.

Who Is Watching the AI?

Giving software greater responsibility creates an important question: who is accountable when something goes wrong?

Oracle emphasizes that its agentic applications operate within organizational permissions, policies and approval requirements.

Those safeguards will be especially important in accounts payable, where mistakes can result in duplicate payments, incorrect financial records or fraud losses.

Before expanding the use of AI, AP and finance leaders should consider several control issues:

• Access: Can the AI retrieve or change information beyond the user's authorized responsibilities?
• Approval: Which actions require a person to review and approve them?
• Audit trails: Can the organization see what information the AI examined and what actions it performed?
• Accuracy: How are incorrect recommendations detected and corrected?
• Segregation of duties: Could automated workflows unintentionally bypass existing financial controls?

These questions should be addressed before AI is permitted to take sensitive financial actions.

What Does This Mean for AP Jobs?

It is too early to determine how Oracle's latest announcements will affect AP staffing levels.

The company has described capabilities intended to reduce manual investigation and coordinate complex work, but the announcements do not establish how much time individual AP departments will save.

What they do suggest is that technology skills, problem-solving and an understanding of financial controls may become increasingly valuable.

AP professionals who understand invoice processing, purchasing relationships, ERP systems and internal controls will be better prepared to evaluate AI-generated recommendations.

Experience still matters when a supplier disputes an invoice, an exception requires judgment or a payment request raises concerns about fraud.

AP Action Points

If your organization is considering AI agents in finance or procurement, start with these five questions.

1. Which problems are we trying to solve? Identify specific tasks, such as researching invoice exceptions or investigating spending patterns.
2. What information can the AI access? Confirm that permissions follow existing security and segregation of duties requirements.
3. Which decisions still need human approval? Define approval boundaries before allowing automated actions.
4. How will we check its work? Require evidence, testing and an audit trail for important financial recommendations.
5. How will we measure success? Track exception resolution time, accuracy, rework and control effectiveness rather than relying only on vendor claims.

The Bigger Picture

Oracle's announcements are another sign that enterprise software companies are giving AI a larger role in everyday business processes.

For accounts payable, the most interesting possibility may be the ability to investigate problems and coordinate work without requiring employees to search through multiple systems manually.

Whether these tools deliver meaningful improvements will depend on implementation, reliable data, appropriate controls and measurable results.

AP professionals should pay close attention as these capabilities develop. Understanding how AI works within financial systems will be an important part of evaluating the next generation of AP automation.

Sources and Further Reading

• Oracle: Advances Outcome-Driven AI Across Fusion Applications (October 26, 2026)
• Oracle: Introduces Claw-Powered Agentic Applications for Supply Chain (October 26, 2026)
• Oracle: Expands Fusion Data Intelligence and AI Capabilities (October 27, 2026)

Editorial note: Product capabilities and availability are based on Oracle's announcements. AP scenarios and potential operational benefits are APPG analysis, not independently verified customer results. The feature image is a conceptual illustration.

The Fraud Triangle: Understanding Why Workplace Fraud Happens

Three factors that every accounts payable professional should understand.

Why do trusted employees sometimes commit fraud? The answer may lie in a concept known as the Fraud Triangle, developed from the research of criminologist Donald Cressey.

The model identifies three conditions commonly associated with occupational fraud.

1. Pressure or Incentive

Financial difficulties, personal debt, family obligations, or workplace expectations can create pressure. While most people facing these challenges remain honest, pressure can become a motivating factor in fraudulent behavior.

2. Opportunity

Weak internal controls can create opportunities for fraud. In accounts payable, these may include inadequate segregation of duties, unrestricted vendor master file access, or payments processed without independent approval.

Of the three factors, opportunity is the one organizations can most directly control.

3. Rationalization

Individuals may justify dishonest actions with statements such as "I'm only borrowing the money," "I'll pay it back," or "The company owes me."

These rationalizations can make unethical behavior seem acceptable.

What This Means for Accounts Payable

AP departments can reduce fraud opportunities through proper segregation of duties, independent verification of vendor banking changes, regular reconciliations, and consistent approval procedures.

Even long-serving, trusted employees should be subject to the same controls.

The Bottom Line

The Fraud Triangle reminds us that fraud involves human behavior as well as weaknesses in financial processes.

Trust your people, but build controls that protect everyone.

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).

---

Robert Ruhno Executive Director APPG

LinkedIn X Facebook Instagram

Back to top ↑

AP Hall of Shame: Contractor Collected Over $1 Million for Deliveries That Never Happened

A/P HALL OF SHAME

Cubist inspired illustration. Obviously, not a depiction of the actual individuals or events.

A trucking contractor admitted collecting more than $1 million from the U.S. Postal Service for transportation assignments his company never completed.

By Accounts Payable Professionals Group | October 19, 2026

An Orlando trucking company owner has pleaded guilty to a fraud scheme that collected more than $1 million from the United States Postal Service (USPS) for transportation services that were never performed.

According to the U.S. Department of Justice, Khayyam Arif Oglu Farajov, 40, operated Talishco LLC, a trucking and freight brokerage company.

How the Scheme Worked

Between June 2022 and January 2023, Farajov obtained hundreds of contracts through the USPS Freight Auction program.

Instead of dispatching trucks, he repeatedly failed to perform the assigned routes. When USPS employees questioned the missing vehicles, he offered excuses involving delayed drivers or lost communication.

The Postal Service reassigned the work to other carriers. Farajov then entered false delivery confirmations into the system, triggering payments for transportation services never provided.

Prosecutors said the proceeds were transferred through shell-company bank accounts and ultimately deposited into personal investment accounts.

Guilty Plea and Restitution

On October 9, 2026, the Justice Department announced that Farajov had pleaded guilty to wire fraud and money laundering.

He agreed to forfeit seized brokerage accounts and pay an additional $993,979 in restitution. A sentencing date had not been set at the time of the announcement.

The APPG Takeaway

A digital delivery confirmation is not necessarily proof of delivery. AP departments should require independent verification that goods or services were actually received before approving payment. Matching invoices to verified receiving records, investigating exceptions, and restricting who can confirm completion are essential controls against fraudulent payments.

Sources and Further Reading

• U.S. Department of Justice: October 9, 2026 Guilty Plea Announcement
• U.S. Department of Justice: March 16, 2026 Indictment Announcement

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

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.

LinkedIn X Facebook Instagram

Back to top ↑

What Is OFAC? Why Sanctions Screening Matters in Accounts Payable

CONTROLS & RISK

Understanding the SDN List, vendor screening, and the internal controls that help keep prohibited payments out of Accounts Payable.

By Accounts Payable Professionals Group | October 10, 2026

The U.S. Treasury Building in Washington, D.C.,

Every Accounts Payable (AP) department has a responsibility to make sure payments go to legitimate vendors. One important part of this process is checking whether a vendor is subject to U.S. government sanctions.

That is where the Office of Foreign Assets Control (OFAC) comes in.

What Is OFAC?

OFAC is an agency within the U.S. Department of the Treasury. It administers and enforces economic and trade sanctions based on U.S. foreign policy and national security objectives.

These sanctions may target individuals, companies, organizations, and governments involved in terrorism, drug trafficking, weapons proliferation, or other activities that threaten U.S. interests.

For AP departments, the concern is straightforward: a payment to a prohibited party can violate federal law.

What Is the SDN List?

OFAC maintains the Specially Designated Nationals and Blocked Persons (SDN) List.

This list identifies individuals and organizations whose property and interests in property are generally blocked under U.S. sanctions.

U.S. businesses generally cannot conduct transactions with these parties unless authorized.

However, the SDN List is not the only resource AP departments should consider. OFAC also maintains other sanctions lists that carry different restrictions.

Why Vendor Screening Matters

Vendor screening should be part of an organization's internal control procedures.

Before establishing a new vendor, AP personnel should follow company procedures to determine whether the vendor presents sanctions-related risks.

Screening may also be appropriate when vendor information changes or before payments are released.

A company cannot assume that a vendor approved several years ago remains acceptable today. Sanctions lists change regularly.

Understanding the 50 Percent Rule

One important OFAC requirement is the 50 Percent Rule.

An entity that is owned 50 percent or more, directly or indirectly and in aggregate, by one or more blocked persons is generally considered blocked, even when the entity itself does not appear on the SDN List.

This makes vendor ownership information an important compliance consideration.

Read OFAC's official 50 Percent Rule guidance

Five Practical Controls for AP Departments

1. Screen new vendors according to the company's risk-based compliance procedures.
2. Review existing vendors periodically based on risk and sanctions-list changes.
3. Investigate potential matches before clearing alerts or releasing affected payments.
4. Maintain documentation of screening results, decisions, and approvals.
5. Escalate unresolved matches to the compliance or legal department.

A possible name match does not automatically mean a vendor is prohibited. Proper investigation is essential.

Where to Check OFAC Sanctions

The U.S. Treasury provides a free OFAC Sanctions List Search Tool , which searches both SDN and consolidated non-SDN lists.

Companies should also consult the official OFAC website for current regulations and guidance.

The Bottom Line

OFAC screening is more than a vendor onboarding task. It is an ongoing compliance responsibility that helps protect organizations from prohibited transactions, financial penalties, and reputational damage.

For Accounts Payable professionals, effective sanctions screening is another essential layer of strong internal controls.

From the APPG Archives

Accounts Payable Professionals Group first covered OFAC and the SDN List in January 2011. See how this important compliance topic was explained 15 years ago in our original article: What Is OFAC and the SDN List?

Official Sources and Further Reading

• U.S. Treasury: Office of Foreign Assets Control
• OFAC Sanctions List Search
• OFAC FAQ 401: The 50 Percent Rule
• A Framework for OFAC Compliance Commitments

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).

This article is intended for educational purposes and does not constitute legal advice. Organizations should consult their compliance or legal professionals regarding applicable sanctions requirements.

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.

LinkedIn X Facebook Instagram

Back to top ↑

A/P Hall of Shame | Accounts Payable Specialist Steals $434,000 Through Fake Refunds

A/P HALL OF SHAME

By Accounts Payable Professionals Group

Photo: Kaboompics / Pexels | Graphic treatment: Accounts Payable Professionals Group

An accounts payable specialist at a St. Louis-area medical business was sentenced in April 2026 after admitting to stealing approximately $434,000 from his employer through fraudulent patient refunds.

According to the U.S. Attorney’s Office for the Eastern District of Missouri , Talon Lewis, 33, worked as an accounts payable specialist and was responsible for uploading lists of patients who were owed refunds. The company used those lists to generate and mail refund checks.

Prosecutors said Lewis exploited that process by adding himself, friends and acquaintances to the refund lists, sometimes using fake names. The company then issued checks based on the manipulated information.

Lewis recruited 14 people to participate in the scheme. Those individuals received fraudulent refund checks and returned approximately 30% of the money to Lewis as a kickback, according to federal prosecutors. The scheme ran from October 2019 through at least February 2025.

Lewis pleaded guilty to one count of mail fraud in January 2026. On April 30, U.S. District Judge Rodney W. Sippel sentenced him to one year and one day in federal prison and ordered him to repay the approximately $434,000 that had been stolen.

The AP Control Failure

For accounts payable professionals, the case provides a textbook example of why no employee should have unchecked control over information that ultimately generates a payment.

Lewis did not need to create a sophisticated cyberattack or compromise the company's banking system. He manipulated information inside an ordinary business process.

If the person preparing or uploading a refund file can also influence who receives payments without an independent review, the organization has created an opportunity for fraud.

Controls That Could Reduce the Risk

• Independent approval of refund files before payments are generated
• Validation of recipient information against original customer or patient records
• Exception reports identifying new or changed payees
• Duplicate address and bank account monitoring
• Periodic audits of refunds and other non-standard payments
• Segregation of duties between payment preparation, approval and reconciliation
• Data analytics designed to identify unusual payment patterns

One especially useful control would be comparing employee information against payment recipients. Matching employee addresses, bank accounts, telephone numbers or other identifiers against vendor and refund records can expose suspicious relationships before losses become substantial.

Source

U.S. Attorney’s Office, Eastern District of Missouri, “Man Sentenced for Embezzling $434,000,” April 30, 2026.
Read the original U.S. Department of Justice announcement →

Accounts Payable Professionals Group
News, education and resources for accounts payable professionals.

The Bank Portal Is Moving Into Your ERP

AP Automation & Payments

Illustration: Accounts Payable Professionals Group

BMO and Mastercard are bringing virtual card payments into ERP, procurement, and Accounts Payable systems, closing another gap between invoice approval and payment.

By Accounts Payable Professionals Group  |  October 3, 2026

For years, Accounts Payable teams have worked across several systems to complete a payment.

An invoice may be entered, approved, and posted inside an ERP or AP automation platform. But when it is time to pay the supplier, AP often has to move into a banking portal or another payment system.

That gap is starting to close.

BMO and Mastercard recently announced an embedded commercial payment capability for eligible BMO Corporate Card clients in the United States and Canada. The setup allows companies to use BMO Commercial virtual cards inside participating ERP, procurement, Accounts Payable, and travel management systems.

The service uses Mastercard Commercial Express, and availability depends on both client eligibility and whether the company’s software platform participates in the program.

For AP teams, the biggest change is where the payment happens.

What this changes for Accounts Payable

Embedded payments can bring invoice approval and payment execution closer together.

Instead of moving payment instructions between systems, AP may be able to manage more of the process inside its existing software.

That can reduce manual entry, limit file transfers, and make reconciliation easier. It can also support straight-through processing by connecting more steps in the invoice-to-payment cycle.

Virtual cards can also add payment-level controls. Companies may be able to set a specific payment amount or other transaction limits before the card is issued, giving Finance more control without adding another manual approval step.

That can help payments move quickly while keeping tighter control over how funds are used.

Controls still matter

A faster process still needs strong controls.

When payment tools are built directly into ERP or AP systems, companies need to review who can create suppliers, approve invoices, change payment information, and release payments.

Segregation of duties remains important.

Approval limits, user access, audit trails, and exception reporting should be reviewed as payment activity moves deeper into the ERP.

The goal should be fewer manual steps without removing important safeguards.

The bigger shift

This announcement points to a larger change in Accounts Payable.

BMO and Mastercard are part of a broader move toward embedding payment execution inside enterprise software. As more of the invoice-to-pay cycle stays inside the ERP or AP platform, the traditional line between accounting software and payment infrastructure becomes less clear.

ERP and AP platforms are becoming more than systems for recording transactions. They are becoming places where invoice capture, approval, matching, payment, and reconciliation can all take place.

As this model expands, AP teams may spend less time moving payments between systems and more time managing exceptions, controls, and payment policy.

That could shift more of the AP role from payment processing toward payment oversight.

APPG Takeaway

Embedded payments may help AP teams reduce system handoffs, improve visibility, and move closer to true straight-through processing.

But the benefit will depend on how well companies balance speed with control.

As payment execution moves inside the ERP, strong access controls, approval rules, and audit trails will become even more important.

Sources & Further Reading

BMO Financial Group
BMO and Mastercard Enable Embedded Commercial Payments Directly Within Enterprise Software Across North America
Published October 1, 2026

Mastercard
Mastercard and BMO Enable Embedded Commercial Payments Directly Within Enterprise Software Across North America
Published October 1, 2026

This article is an independent Accounts Payable Professionals Group analysis of the BMO and Mastercard announcement. APPG is not affiliated with or endorsed by BMO or Mastercard.

Explore more from APPG: Accounts Payable  |  AP Automation  |  Automation Watch  |  Controls & Risk

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.

The Accounts Payable Professionals Group provides practical education, industry information, professional development, and community for Accounts Payable professionals.

LinkedIn  |  X  |  Facebook  |  Instagram

Back to top ↑

State of Accounts Payable 2027 Study

APPG Industry Research

What Does Accounts Payable Really Look Like Heading Into 2027?

APPG has launched the State of Accounts Payable 2027 study to hear directly from the professionals doing the work.

Accounts Payable Professionals Group  |  October 1, 2026

State of Accounts Payable 2027

Help APPG build a clearer benchmark for the Accounts Payable profession.

The survey takes approximately 6 to 8 minutes and is open to AP professionals, AP leaders, and finance professionals responsible for Accounts Payable.

Take the 2027 AP Survey

Accounts Payable is changing quickly.

Automation is handling more invoice processing. Artificial intelligence is beginning to enter AP workflows. Fraud threats continue to evolve. ERP platforms are becoming more connected, and finance leaders are asking AP departments to accomplish more with the technology and staff they already have.

But what does Accounts Payable actually look like inside organizations today?

The Accounts Payable Professionals Group wants to find out.

APPG has launched the State of Accounts Payable 2027 study, an industry survey designed to gather the experiences, challenges, technologies, controls, and priorities of Accounts Payable professionals across industries and organizations.

The goal is straightforward: hear directly from the people doing the work.

Building a Clearer Picture of Accounts Payable

There is no single operating model for Accounts Payable.

Some organizations have highly automated invoice environments with electronic invoicing, automated matching, workflow routing, integrated ERP systems, and electronic payments.

Other organizations still depend heavily on email, spreadsheets, PDFs, manual approvals, and human intervention throughout the invoice lifecycle.

Some AP departments are beginning to experiment with artificial intelligence and autonomous workflows. Others are still working through ERP upgrades, staffing shortages, vendor master controls, payment fraud risks, or basic invoice automation.

Those differences matter.

Discussions about the future of AP can sometimes focus heavily on what technology can do. APPG wants to better understand what organizations are actually doing.

The State of Accounts Payable 2027 study examines:

• AP automation and artificial intelligence
• Invoice processing and operating models
• Fraud prevention and payment controls
• ERP systems and AP technology
• Staffing and investment
• Current Accounts Payable challenges
• Priorities for the year ahead

Why AP Professionals Should Have a Voice

Accounts Payable professionals experience operational change differently depending on their organization, industry, invoice volume, ERP, technology environment, and responsibilities.

An AP specialist processing invoices may see problems that a finance executive never encounters directly.

An AP manager may be dealing with staffing, exception management, internal controls, month-end close, vendor escalations, and payment performance.

A director, controller, or broader finance leader may be deciding where the organization should invest in automation, controls, artificial intelligence, or process improvement.

All of those perspectives are important.

APPG wants the study to reflect the profession as broadly as possible, from professionals working directly with invoices and vendors to the people managing AP departments and broader finance operations.

The more professionals who participate, the more useful the resulting benchmark can become.

“The goal is straightforward: hear directly from the people doing the work.”

From Survey Responses to an APPG Industry Report

The survey is only the first step.

APPG plans to use the responses to develop the State of Accounts Payable 2027 Report, providing AP professionals with a clearer picture of where the profession stands as organizations enter 2027.

The report is intended to identify patterns across the profession.

• Where is AP automation actually being used?
• How much influence is artificial intelligence beginning to have?
• Which AP processes remain highly manual?
• How concerned are professionals about payment and vendor fraud?
• Are organizations investing enough in Accounts Payable technology and staffing?
• What are AP departments prioritizing for 2027?

Answers to questions like these can help professionals compare their own environments with what is happening elsewhere in the profession.

They can also help move the AP conversation beyond assumptions.

The Profession Should Help Define Its Own Future

Accounts Payable has traditionally been measured through invoices processed, payment timeliness, exception rates, discounts captured, duplicate payments, and other operational metrics.

Those measures remain important.

But AP is increasingly connected to working capital, fraud prevention, supplier relationships, data quality, compliance, automation, artificial intelligence, and broader financial transformation.

Understanding where the profession is going requires listening to the people responsible for those processes.

That is what the State of Accounts Payable 2027 study is designed to do.

Your Experience Matters

Take Part in the State of Accounts Payable 2027 Study

Whether you work directly in AP, manage an AP team, or lead a broader finance function, your perspective can help APPG build a better benchmark for the profession.

The survey takes approximately 6 to 8 minutes.

Complete the Survey

Please share the study with other Accounts Payable professionals in your network. The more voices represented, the more useful the final report can be.

APPG Takeaway

Accounts Payable is entering another period of significant change. The State of Accounts Payable 2027 study is designed to document that change through the experience of the professionals living it every day.

Explore more from APPG:
Accounts Payable  |  AP Automation  |  Controls & Risk  |  AP News

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.

The Accounts Payable Professionals Group provides practical education, industry information, professional development, and community for Accounts Payable professionals.

LinkedIn X Facebook Instagram

Back to top ↑