The 2026 Financial Census reveals
that finance is at a crossroads.
Fraud is becoming normalized. Late payments continue despite widespread AP automation.
AI adoption is accelerating, but trust is lagging. And as finance roles rapidly evolve,
professionals are being asked to adapt faster than their organizations can support them.
Workplace fraud & shallowfakes
Fraud is happening inside the organization.
The 2026 Census reveals a growing normalization of small-scale financial dishonesty inside finance teams. 87% have ignored a claim they suspected was fraudulent. 67% would commit a minor dishonest expense act if coworkers did too. Small frauds are flying under the radar — at scale.
Late payments
85% of finance teams have automated AP—yet late payments still remain widespread.
The technology is in place, but late payments persist. Approval bottlenecks, disputes, and cash flow gaps are the real culprits, not a lack of automation. Plus, 96% say managing late payments has contributed to AP team stress or burnout
AI governance
AI adoption is high, but there’s a governance gap.
Despite widespread use and growing enthusiasm for agentic AI, most finance teams lack the governance frameworks to match their ambition. If AI makes a mistake, who do you think owns it? What are some of the biggest obstacles to unlocking AI’s potential in finance?
AI readiness
AI fluency is reshaping finance careers while driving burnout.
AI is reshaping who gets hired, promoted, and valued in finance. 86% are now evaluated on AI usage, yet 75% say AI has increased their fatigue. The pressure to adapt is outpacing the support available.
Finance is at an inflection point.
87% of finance professionals have ignored a claim they suspected was fraudulent. 96% say late payments are still driving burnout, despite high automation rates. Get the full findings from 2,386 senior finance executives across the US, UK, Sweden, and France.
Financial Census FAQs
The Medius Financial Census is a bi-annual research study exploring how finance teams are adapting to changes in accounts payable, AI, fraud prevention and workforce transformation. The 2026 Census surveyed finance professionals across the United States, United Kingdom, Sweden and France to understand the challenges shaping modern finance organizations.
The research identified four major trends affecting finance organizations:
- Small-scale workplace fraud is becoming normalized.
- Late payments continue despite widespread AP automation.
- AI adoption is accelerating faster than AI governance.
- AI is reshaping finance careers while increasing pressure on employees.
Together, these findings show that finance transformation is no longer just about technology. It is increasingly about governance, process design and people.
Many organizations have implemented AP automation and AI, but technology alone does not eliminate inefficient processes. The Census found that approval bottlenecks, fragmented systems, unclear governance and organizational complexity continue to create friction across finance operations.
AI has become mainstream within finance. Organizations increasingly use AI for financial reporting, forecasting, approvals, procurement and accounts payable. At the same time, most finance teams still require human oversight, highlighting a growing need for stronger AI governance.
The Census highlights four interconnected risks:
- Growing tolerance for workplace fraud
- Persistent late payments
- Weak AI governance
- Workforce burnout caused by rapid technology adoption
These issues often reinforce one another, making operational resilience increasingly important.
As AI becomes responsible for more recommendations and business decisions, organizations need clear policies defining accountability, explainability and human oversight. Without governance, finance leaders may struggle to expand AI adoption while maintaining compliance and trust.
AI is changing both the skills organizations value, and the work finance professionals perform. Employers increasingly expect AI fluency while shifting employees toward analysis, business partnership and strategic decision-making rather than repetitive manual tasks.
Although most organizations report using AP automation, late payments continue because of approval delays, cash flow constraints, invoice disputes and fragmented processes. The research suggests that improving workflows often matters as much as implementing new technology.
Shallowfakes are small, everyday acts of financial dishonesty—such as duplicate receipts, inflated expenses or altered invoices—that employees may view as harmless individually, but which create significant financial and cultural risk when they become common.
The report is designed for CFOs, finance leaders, controllers, accounts payable leaders, procurement professionals, finance transformation teams and anyone responsible for improving financial operations, governance or automation.
Organizations can use the research to benchmark their own finance operations, identify governance gaps, strengthen fraud controls, improve payment performance, develop AI strategies and prepare finance teams for changing workforce expectations.
The strongest organizations combine intelligent automation with clear governance, standardized processes, workforce development and continuous visibility into finance operations. Technology alone isn't enough. Successful transformation also requires accountability, transparency, and organizational readiness.
The Financial Census includes dedicated research pages covering:
- Workplace fraud and shallowfakes
- Late payments and AP automation
- AI governance and trust in finance
- AI skills and the future of finance careers
Each page explores the research findings in greater depth and includes practical recommendations for finance leaders.
See how the hurdles facing finance professionals have changed over the years.
Financial Census 2024
A look at fraud, deepfakes, whistleblowing, burnout and other key challenges facing finance professionals.
Financial Census 2022
A global picture of the challenges facing finance teams: rising fraud, retaining talent, late supplier payments and strained relationships with procurement.