Five FP&A trends for 2026
1. Many still plan short-term – but more are moving towards dynamic approaches
Despite the increasing need for more forward-looking planning, many organisations still only forecast the current fiscal year. The report shows that 52% continue to forecast only the current year, compared to 47% in the 2025 report. This remains the most common approach, but dynamic forecasting continues to gain ground. In this year’s report, 32% say they work with a dynamic forecasting horizon, compared to 15% three years ago.
As business conditions change rapidly and decision windows become shorter, focusing only on the current year is often not sufficient. More organisations are therefore looking for ways of working that improve forward visibility and make it easier to link today’s decisions with future outcomes. At the same time, the report shows that it is not about everyone working in the same way, but about finding an approach that works in practice based on the organisation’s needs and complexity.
2. Spreadsheets still dominate – but the right FP&A support drives higher satisfaction
Spreadsheets still have a strong position in financial planning. This year’s report shows that 57% still use spreadsheets, while a smaller share work in a dedicated FP&A system. At the same time, a clear pattern emerges: the larger the organisation, the more common it is to move from manual or semi-manual processes to more specialised system support.
As more people are involved, more versions need to be managed, and more scenarios need to be analysed, spreadsheets quickly become more vulnerable than flexible.
This is also reflected in how satisfied organisations are with their current way of working. Respondents using dedicated FP&A solutions are significantly more satisfied than those relying on spreadsheets or ERP systems. Satisfaction is highest among those using a dedicated solution, and even higher among those who have implemented a modern solution in the past three years. It is also clear that the willingness to switch systems is lower in this group, while more organisations working in spreadsheets or ERP-based setups indicate that they are considering a change.
This says a lot about the importance of the right support in everyday work. It is not just about having a tool in place, but about enabling financial planning and analysis that works continuously, is easier to follow up, and is perceived as more reliable by those involved in the process. For many organisations, the development is therefore not about leaving familiar ways of working behind for the sake of it, but about building a planning process that can scale as requirements increase.
3. It’s not a single factor that matters – but how ways of working interact
One of the most interesting conclusions in this year’s report is that the strongest results do not come from a single method or tool. Instead, what stands out is the combination of several modern ways of working—the “multiplier effect”.
When driver-based planning is combined with dedicated system support and a more forward-looking forecasting approach, the highest levels of engagement, accountability, and strategic decision support are achieved.
This is where the report becomes particularly insightful. It not only shows which individual practices are increasing or decreasing, but points to something broader: real impact comes when structure, logic, and capabilities are aligned. In other words, introducing a new tool or adjusting a methodology in isolation is rarely enough. It is when multiple elements reinforce each other that the planning process truly becomes a stronger support for the organisation.
This is also an important reminder for organisations looking to develop their FP&A function. It is not about doing everything at once, but about building a cohesive setup where ways of working, tools, and processes move in the same direction.
4. Driver-based planning remains a clear sign of maturity
Driver-based planning continues to be one of the clearest indicators of a more mature FP&A approach. In this year’s report, it remains strongly linked to higher engagement, stronger accountability, and better conditions for strategic decision-making—especially when combined with dedicated planning support.
The reason is straightforward. When planning is based on the organisation’s underlying business drivers, it becomes easier to link operational decisions to financial outcomes. It also makes the process more relevant across the organisation, as assumptions, changes, and results become easier to understand, discuss, and follow up.
In practice, this means that driver-based planning not only improves forecast accuracy. It also makes the planning process more useful as a foundation for dialogue between FP&A and the business. And that is often where real improvements begin.
5. From AI interest to actual use – FP&A is still in a defining phase
AI continues to be one of the most discussed topics within FP&A, but this year’s report shows that usage is still at an early stage. 35% of respondents say they use AI in some part of their financial planning, which is an increase of 10 percentage points compared to last year. This indicates clear progress, but gradual.
Where AI is currently used, it is mainly for tasks that improve efficiency in day-to-day work. The most common use cases are report writing, data analysis, and answering questions about processes. More central FP&A applications, such as generating forecasts, are still significantly less common. This suggests that AI is currently used more as a productivity layer on top of existing ways of working, rather than as a fully integrated part of the planning process.
The report also shows that many organisations are still defining where AI fits within financial planning. At the same time, respondents continue to prioritise areas such as improved analysis, more driver-based processes, and better integrations over expanded AI usage. In other words, while interest in AI is high, many organisations are still focused on getting the fundamentals right.
Tip! Want to learn more about how AI can be applied in financial planning today, and how to get started? Download our guide “AI in Financial Planning” here →
Access all insights
This year’s report shows that FP&A continues to evolve, but that change rarely comes from a single trend or isolated initiative. Organisations that have progressed further are those that have started to build more structured, business-aligned, and sustainable planning processes.
Would you like to explore more insights from this year’s survey? Download The State of Corporate Financial Planning 2026 to learn more about the tools, practices, and priorities shaping the future of FP&A.
Download the report ⭢
