ISG Software Research Analyst Perspectives | Consolidate and Close Management

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

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

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

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

Midsize Enterprises Need a Technology Update

Posted by Robert Kugel on 20 November 2025

The Chief Financial Officer of a midsize enterprise faces a different set of challenges than their counterparts in larger or smaller enterprises. Midsize enterprises have grown to the point of requiring capabilities similar to larger businesses but typically lack the staff or financial resources afforded to bigger ones. The past decade of IT innovation—especially the expansion of cloud... Read More

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

Oracle Shows Off AI Agents for Performance and Productivity

Posted by Robert Kugel on 05 November 2025

The recent Oracle AI World event did not unveil much that was stunning “new” news for its business applications, because much of what has been evolving was presented already and has been in front of analysts for some months. What was on display, though, was steady progress to its advancing capabilities coming out every quarter. The company has focused on the development of agents and an agentic... Read More

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

Data Is the Structural Steel of Finance Departments

Posted by Robert Kugel on 15 October 2025

There's a saying among military historians that amateurs debate strategy while professionals talk about logistics. In a similar vein, those rooted deeply in the workings of information technology (IT) pay close attention to data because it is fundamental to the proficiency and effectiveness of any IT system. Visionaries speak of data being the oil or gold of the information economy; practitioners... Read More

Topics: Office of Finance, Business Planning, ERP and Continuous Accounting, Procure-to-Pay, Generative AI, Consolidate and Close Management, AI and Machine Learning, Order-to-Cash, Business & Technologies

FloQast Gives Accountants an AI Hack to Improve Productivity

Posted by Robert Kugel on 28 August 2025

FloQast offers close management, reconciliation and accounting workflow automation software that streamlines processes and achieves reliable accuracy with less effort while providing real-time visibility into financial operations. The word “hack” originally referred to an ordinary horse, and later to a third-rate writer. More recently, it has come to mean—in a business context—a clever strategy... Read More

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

Successful AI Adoption: Change Management is Essential

Posted by Robert Kugel on 07 August 2025

Organizational change management is the discipline and process of guiding individuals, teams and organizations to a desired future structure. This is frequently an issue when implementing new technology designed to enable new strategies or business models. It is often a challenge because of human resistance to change, which is driven by a desire for stability, fear of personal consequences and... Read More

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

Oracle’s AI Agents Amplify Value for Finance

Posted by Robert Kugel on 26 June 2025

Oracle’s recent industry analyst summit demonstrated significant progress in embedding artificial intelligence in its business applications—including those for finance, HR and supply chain management. This amplifies the already broad and deep functionality developed over decades. Oracle also continues to expand and extend its collaborative efforts with financial institutions, a form of... Read More

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

OneStream Roadmap for AI and Agents

Posted by Robert Kugel on 12 June 2025

OneStream offers a platform designed to serve the needs of accounting and financial planning and analysis (FP&A) organizations. The software handles financial close and consolidation, planning and budgeting, analysis and reporting. OneStream recently held its annual user conference, Splash, in Nashville. In attending this meeting, my focus was once again on the progress the company has made over... Read More

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

Software Increases Productivity in the Record-to-Report Cycle

Posted by Robert Kugel on 22 May 2025

The six costliest words in managing a finance department are, “We’ve always done it this way.” The record-to-report (R2R) cycle describes the process of finalizing and summarizing the financial activities of a business for a specific accounting period—typically a month, quarter or fiscal year. It is important to note that R2R exclusively covers the activities between recording (keeping the books)... Read More

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

Achieve a Faster Tax Provision Process for a Faster Close

Posted by Robert Kugel on 17 April 2025

Managing corporate income taxes is a challenge for chief financial officers and their tax department professionals. Tax codes are often complex, so tax accounting as well as the data required for tax provisions and tax compliance are different enough from statutory accounting to create significant workloads for the tax department. The provision for income tax expense and, for public companies,... Read More

Topics: Office of Finance, ERP and Continuous Accounting, tax; tax provision; transfer pricing, digital finance, Consolidate and Close Management

Board Goes All-In for External Data and AI to Improve Performance

Posted by Robert Kugel on 15 April 2025

ISG Research recently announced the results of its Business Planning Buyers Guide for 2025. We rated Board Exemplary and a leader in customer experience and in reliability. Board recently launched two external data offerings that significantly strengthen the capabilities of its planning software. Its Board Foresight is designed to support more effective and potentially more accurate forecasting... Read More

Topics: Office of Finance, Business Planning, digital finance, Consolidate and Close Management