Analyst Perspectives

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...

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...

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...

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...

Tokenization is an emerging topic for business software providers. Tokenization is the process of representing something valuable or complex with a simple computer-readable substitute to enhance security or improve the efficiency and usability of a system. Tokens are already widely used in commerce. It’s now common for sensitive data used in a transaction, such as a bank account number or credit...

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...

Oracle NetSuite’s presentations and announcements at its recent user group meeting, SuiteWorld, focused on an initiative called NetSuite Next, a set of artificial intelligence (AI), generative AI (GenAI) and agentic AI capabilities that will be an inherent part of the NetSuite suite of applications starting in 2026. The company’s objective is to facilitate customers’ transition to this AI-centric...

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...

Working capital includes current assets (short-term items such as cash, money due from customers and inventory) and current liabilities (typically payments due to suppliers and loan amounts that must be repaid within one year). Working capital management is a prime function of the finance organization, designed to balance often-conflicting objectives related to revenue, liquidity, risk and...

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...

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...

At its heart, money is an intellectual construct, as demonstrated through its continual shape-shifting over the ages. Since most money today exists in digital form, technology has an outsized impact on advancing innovations, especially in the most mundane corners of finance. Payments—the transmission and receipt of money in commercial transactions—have been an especially fertile area for...

ISG Software Research is expanding our ISG Buyers Guide™ coverage to include the topic of sustainability. Our buyers guide will focus on sustainability exclusively rather than the full spectrum of environmental, social and governance topics. One reason is that gathering, managing, analyzing and reporting environmental data under the various frameworks and statutes presents enterprises with...

Sage recently held its Future user conference in Atlanta. Our ISG Buyers Guide for Midsize ERP Financial Management (2024) rated Sage Intacct as one of the top three providers, reflecting its strong performance in both product capabilities and customer experience. The event showcased its advances and roadmap aimed at embedding artificial intelligence (AI), generative AI (GenAI) and agentic AI in...

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...

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.

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)...

Doing more with less is the defining characteristic of finance and accounting departments in midsize enterprises, which ISG research defines as organizations with between 100 and 999 workers. One frustrating truth confronting executives in these organizations is that, once their company stops being a small business, it has many of the same challenges that large enterprises face but with fewer...

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,...

One of the promised benefits of artificial intelligence (AI), Generative AI (GenAI) and agents is that they can make everyone their own financial and business analyst. It’s true that these technologies can make it possible for everyone to access once hard-to-reach data (with suitable permissions), unleash agents to assemble the data into useful tables and charts along with commentary describing...