GUIDES & REPORTS
Ardent Partners’ The State of AP in 2026: AI Rising
New research from Ardent Partners, with benchmarks, maturity data, and a playbook for wherever you are on the journey.
Artificial Intelligence (AI) in accounts payable has moved from "we should look into this" to "we're already doing this." According to Ardent Partners' latest State of AP research, 58% of AP organizations are actively using or piloting AI today, and two-thirds expect it to have a significant or transformational impact within the next two to three years.
That shift is real. But the gap between organizations moving quickly and those still figuring out where to start is widening fast. This report shows you exactly where the market stands, what the leading teams are doing differently, and how to close the distance.
65% of AP leaders expect AI to have a significant or transformational impact on their operations within two to three years.
The window to get ahead of it is still open. But not indefinitely.
What you'll learn:
Where AI is being deployed across the invoice-to-pay lifecycle, and where the biggest gaps remain.
The 2026 AP performance benchmarks: cost per invoice, cycle time, exception rates, straight-through processing, and more.
The three organizational barriers holding back AI adoption (hint: it's not the technology).
A tiered “AI Activation Guide” built for your maturity stage, whether you're exploring, piloting, or already deploying.
Why the organizations winning with AI started with data quality instead of software.
Why this matters for AP and finance teams
The tools have matured. The barriers are organizational. And the cost of staying in a holding pattern is no longer abstract. Slow approvals, high exception rates, and manual supplier inquiries are eating staff time that should be going somewhere else.
The good news: you don't need the biggest budget or the most sophisticated team to make meaningful progress. You need clear priorities and a foundation worth building on.
This report gives you both.
"The AP teams that achieve the greatest success won't necessarily be those with the most AI. They'll be the ones that combine it with disciplined processes, trusted data, and a clear understanding of where the technology creates the greatest difference."
Andrew Bartolini, Founder & Chief Research Officer, Ardent Partners