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ABOUT THIS REPORT
Accounts Payable has never been the story of overnight transformation. It is a story of persistence, of pushing forward through
challenges, one supplier, one invoice, and one payment at a time. Like Sisyphus reimagined, not as a figure of futility but of
defiant purpose, AP professionals have spent the past twenty years pushing against inertia, not for glory, but because the
struggle itself matters. Every invoice approved, every payment scheduled, and every new insight gained and shared marks
progress. It is a progress that is real, earned, and meaningful. In a world obsessed with disruption, AP offers the lesson that
while value, from time to time, arises from revolution, more often than not, it is the result of a steady, consistent execution on
a long-term plan This report opens in many ways like the inaugural report in 2006, with a recognition that AP’s journey is not
behind it, but ahead. Onward, AP soldiers!
This 20th-annual State of ePayables report is part of the ongoing dialogue that Ardent Partners’ analysts have had with AP,
finance, and P2P leaders for two decades. The report examines the general competencies and capabilities of AP organizations
today and highlights the management strategies and tactics that leading departments have utilized to drive their organizations
forward over the past few years. This report also examines their core plans and top priorities for 2025 and beyond, including AI.
While this report reflects on AP’s journey over the past two decades, it remains focused on the here and now, presenting a
comprehensive, industry-wide view into the world of accounts payable by capturing the experience, performance, perspectives,
and intentions of 204 AP professionals and their organizations. The report includes benchmark statistics, analysis, and
recommendations that AP, finance, and P2P teams can use to better understand the state of AP today, gain insight into best
practices, benchmark their performance against the Best-in-Class, and ultimately improve their operations and performance.
This Report is sponsored by:


