FP&A Trends Insights Paper 2026. Five Visionary Trends Redefining FP&A: The Agency Shift That Makes Autonomous FP&A Possible
February 17, 2026
This Insights Paper examines five visionary trends that illustrate how the Agency Shift, where the initiation of FP&A activity is transferred from humans to advanced systems, is beginning to surface in practice. These trends collectively describe the conditions that must converge for Autonomous FP&A to function as a stable operating model. They also provide a roadmap for finance leaders who want to move from producing outputs to designing and governing the intelligent systems that shape decisions, resilience, and shareholder value.
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