ISG Software Research Analyst Perspectives

Designing Agents for People-Centric Processes

Posted by Robert Kugel on 29 September 2026

You may be old enough to remember the Talking Heads 1984 concert film, “Stop Making Sense.” I think that phrase is a fitting warning to anyone designing agents for human-centric business processes who assumes that their behavior must always be rational. Despite significant advances in applied analytics, behavior modeling and process intelligence, achieving the right balance between achievable... Read More

Topics: Office of Finance, Employee Engagement, Talent Management, Workforce Management, Revenue Performance Management, Office of Revenue, Generative AI, Employees & HCM - Business & Technologies, AI & Machine Learning, Agentic Systems, Agents

The State of AI and Agents in Supply Chain Planning

Posted by Robert Kugel on 24 September 2026

We stand at a watershed in enterprise planning activities as a result of the availability of artificial intelligence (AI) and agentic systems. In particular, AI and agents will facilitate the process of continuous supply chain planning through better cross-functional coordination, significantly shortening the time it takes to iteratively juggle and resolve supply and demand chain objectives and... Read More

Topics: Governance, Supply Chain Planning, Business Planning, Enterprise Resource Planning, supply chain management, Manufacturing, Healthcare, Energy, Automotive, CPG & Retail, Supply Chain and Operations, AI & Machine Learning

Payment Technology is Transforming Treasury and Finance Operations

Posted by Robert Kugel on 22 September 2026

Finance has been a hotbed of technology adaptation, especially in the digital age, because money is just numbers and therefore easily lends itself to new types of digital innovation. For centuries, fortunes were found in removing friction from financial transactions. For example, starting in ancient times, coins were minted to reduce the need for weighing metal in every transaction, along with... Read More

Topics: Office of Finance, ERP and Continuous Accounting, blockchain, digital finance, Procure-to-Pay, Consolidate and Close Management, Treasury, Order-to-Cash, Payments, Stablecoins

AI Imperatives for Business Software Providers

Posted by Robert Kugel on 12 August 2026

I recently wrote about the distinction between personal productivity artificial intelligence (AI) and enterprise AI. Each has a role to play. An important challenge facing enterprises in the coming years will be encouraging and supporting the use of AI-enabled personal productivity applications for individuals and small workgroups while preventing their misuse in performing enterprise tasks and... Read More

Topics: Office of Finance, Supply Chain Planning, Business Planning, Enterprise Resource Planning, ERP and Continuous Accounting, supply chain management, digital finance, Procure-to-Pay, Consolidate and Close Management, Order-to-Cash, AI & Machine Learning, Buyer Behavior, AI Governance

Oracle Fusion Agentic Apps May Address AI Cost and Control Issues

Posted by Robert Kugel on 30 July 2026

Oracle’s recent announcements around Fusion Agentic Applications represent a meaningful evolution in enterprise application architecture, especially as it facilitates automation and, ultimately, process transformation. Rather than following a prevailing view that assumes agentic systems must capture the nuances of every business process top-down, which would be prohibitively expensive and... Read More

Topics: Governance, Office of Finance, Business Planning, ERP and Continuous Accounting, digital finance, Procure-to-Pay, Consolidate and Close Management, Customers and CX - Business & Technologies, Employees & HCM - Business & Technologies, Order-to-Cash, Office of Revenue - Business Technologies, AI & Machine Learning, Supply Chain & Operations

More on the SaaS-Pocalypse That Won’t Happen

Posted by Robert Kugel on 16 July 2026

The “SaaS-Pocalypse,” which I commented on earlier this year, is a persistent yet cresting technology and Wall Street analyst narrative that rests on three flawed assumptions. First, advanced AI assistants and autonomous agents will make traditional software-as-a-service (SaaS) enterprise applications and their business models obsolete. Second, AI will allow ordinary workers to vibe code custom... Read More

Topics: Office of Finance, Business Planning, ERP and Continuous Accounting, digital finance, Procure-to-Pay, Consolidate and Close Management, Order-to-Cash

Personal Productivity AI Versus Enterprise AI

Posted by Robert Kugel on 14 July 2026

In the first stages of any major technology breakthrough, there is often a three-blind-men-describing-an-elephant effect at work. In the case of artificial intelligence (AI), its vast potential has people looking at it from their single perspective to the exclusion of others. It’s that narrow focus that has lent itself to the “Saaspocalypse” meme earlier this year. AI is already having a... Read More

Topics: Office of Finance, Supply Chain Planning, Analytics, Business Planning, Workplace, Enterprise Resource Planning, supply chain management, Digital Business, Generative AI, Customers and CX - Business & Technologies, Employees & HCM - Business & Technologies, Vertical Industry, AI Governance

Becoming a Predictive Finance Department

Posted by Robert Kugel on 21 April 2026

By now it should be obvious that artificial Intelligence (AI) and agents in all of their forms are on the brink of changing how finance and accounting departments operate. The basic outlines are already in place, but it’s not clear how or how rapidly day-to-day operations will evolve, as well as (by definition) what surprises are in store. One of the most profound impacts of AI will be on the... Read More

Topics: Governance, Office of Finance, Analytics, Business Planning, digital finance, Generative AI, Data Intelligence, AI & Machine Learning

Agents and Process Intelligence Facilitate Digital Process Reengineering

Posted by Robert Kugel on 15 April 2026

If you’ve been around for more than a few years, watching some emerging trend in information technology can seem like coming full circle. Something new sounds a whole lot like something old. This may be true from one perspective, like looking down, but I’ve long thought that this progression is helical. That’s because, viewed sideways, we actually are at a higher level of capability, lower cost... Read More

Topics: Office of Finance, Analytics, Business Planning, ERP and Continuous Accounting, digital finance, Generative AI, Consolidate and Close Management, AI and Machine Learning

The Growing Strategic Importance of Sales and Operations Planning

Posted by Robert Kugel on 26 March 2026

The growing strategic importance of sales and operations planning (S&OP) reflects the confluence of two major trends evolving outside of enterprise operations. One is the ongoing disintegration of the post-World War 2 liberal trade environment that began in the early 2010s and has accelerated since. The second is the increasing sophistication and approachability of S&OP software. These... Read More

Topics: Supply Chain Planning, Analytics, Business Planning, Operations & Supply Chain, Enterprise Resource Planning, supply chain management, Generative AI, AI and Machine Learning

Cash Flow Forecasting for Agility in Uncertain Times

Posted by Robert Kugel on 05 March 2026

A great deal has changed in how finance and accounting departments operate since the start of the decade. Elevated levels of uncertainty and change, beginning with the pandemic, have forced departments to question and refine their processes and operating methods, which has led to using technology to improve agility and resilience. While these events instill a greater sense of urgency for... Read More

Topics: Office of Finance, Business Planning, digital finance, Business & Technologies

The Saas-Pocalypse That Isn’t Happening Soon

Posted by Robert Kugel on 09 February 2026

The term SaaS-pocalypse has been popularized lately to summarize the idea that the traditional business software providers’ business model is about to undergo a tectonic structural shift because artificial intelligence will change how work is performed, rendering applications and their subscription pricing models obsolete. In this telling, AI assistants or agents can reduce the need for humans to... Read More

Topics: Office of Finance, Operations & Supply Chain, Office of Revenue, AI & Technologies, Business & Technologies

A Data Pantry is the Foundation of AI-Enabled Business Software

Posted by Robert Kugel on 04 February 2026

I have been using the term “data pantry” (somewhat tongue in cheek) to describe a curated, governed and readily accessible collection of enterprise data that business users can draw on to support the use of core business software. This includes ERP, CRM and supply chain management software, as well as essential business processes such as analytics, forecasting and planning. This form of data... Read More

Topics: Office of Finance, Analytics, Digital Business, digital finance, Generative AI, Customers and CX - Business & Technologies, Employees & HCM - Business & Technologies, Office of Revenue - Business Technologies, Supply Chain and Operations, AI & Machine Learning

Gain an Edge With ISG’s Supply Chain Planning Buyers Guide

Posted by Robert Kugel on 29 January 2026

We are kicking off our Supply Chain Planning Buyers Guide™ for 2026. ISG Software Research defines supply chain planning (SCP) as the business discipline of coordinating the future supply of materials and services used in the creation of specific products and services with the expected demand for them. The purpose of planning is to optimize the flow of goods and materials with related services... Read More

Topics: Supply Chain Planning, Business Planning, supply chain management, Supply Chain and Operations

Reimagining Procure-to-Pay With AI

Posted by Robert Kugel on 27 January 2026

Digitally transforming finance operations has been a priority since 2020. Especially with the application of artificial intelligence in all its forms, software can streamline purchasing and the procure-to-pay (P2P) cycle, shorten process times, reduce unnecessary costs, provide greater visibility into cash flows, increase control and improve results. The application of AI will increasingly... Read More

Topics: Office of Finance, ERP and Continuous Accounting, Procure-to-Pay, Generative AI, Business & Technologies, AI & Machine Learning

Prophix Offers Large Enterprise Capabilities to Midsize Enterprises

Posted by Robert Kugel on 21 January 2026

Prophix One is a finance and accounting platform that provides enterprises a single point of entry and common authentication for financial applications. It uses in-memory cube technology to enable enterprises to handle complex planning tasks built on very large datasets to eliminate barriers to integrated business planning. The platform and its dedicated data store support the use of artificial... Read More

Topics: Office of Finance, Analytics, Business Planning, digital finance, Generative AI, Consolidate and Close Management, Business & Technologies, AI & Machine Learning

You Can’t Spell ERP Without AI

Posted by Robert Kugel on 15 January 2026

The reason why artificial intelligence (AI) has been the focus of endless keynote speeches, product roadmap announcements by ERP providers and development efforts across all categories of business software is that AI-embedded systems promise (and will ultimately deliver) software that more closely molds its operation to the needs of a specific enterprise and individual user. The technology is... Read More

Topics: Office of Finance, ERP and Continuous Accounting, digital finance, Generative AI, Order-to-Cash, Business & Technologies, AI & Machine Learning

Achieving Productivity in Sustainability Analysis and Reporting

Posted by Robert Kugel on 13 January 2026

Requirements for sustainability reporting have been undergoing a political shift over the past year, including modifications to the EU’s reporting requirements. The difference between European and North American attitudes to sustainability as a priority, which were significant 15 years ago, began to converge toward the end of the ‘teens but now appear to be diverging. In the U.S. in particular,... Read More

Topics: digital finance, Sustainability Management, Business & Technologies, Supply Chain and Operations

Addressing Critical Audit Matters With AI and Virtual Audits

Posted by Robert Kugel on 09 December 2025

Spectacular accounting frauds happen with enough regularity to beg the question, how did the auditors miss that? In the wake of the 2008 financial crisis, the U.S. established the Public Company Accounting Oversight Board (PCAOB or “peekaboo”) with the aim of protecting investors and lenders by overseeing the audits of public companies to ensure the reports and opinions are accurate, independent... Read More

Topics: Office of Finance, ERP and Continuous Accounting, digital finance, Consolidate and Close Management, Business & Technologies

AI Is Coming for the Tax Department (Good!)

Posted by Robert Kugel on 04 December 2025

Managing corporate income taxes effectively is important since these represent the second or third biggest expense for many enterprises. However attractive minimizing them might be, following all applicable tax laws and regulations is equally as important because failure to pay what the laws require can result in significant monetary fines and, potentially, reputational risk. Since there can be... Read More

Topics: Office of Finance, Tax, ERP and Continuous Accounting, digital finance, Generative AI, Business & Technologies, AI & Machine Learning, Tax Provision, Tax Avoidance