There is a fundamental question that many CFOs ask, which this paper answers: How should FP&A be structured for the situations it uniquely faces to make better decisions and generate more value than at present?

That answer relates to FP&A’s operating model – the integration of structure, roles, governance, processes, data, technology, and decision rights that determine how FP&A work is initiated, governed, and translated into business decisions.

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.

A 2025 benchmark report on FP&A execution, covering integrated planning, forecasting, scenario management, data foundations, technology and business influence.