GUIDES & REPORTS
New research reveals how fraud, late payments and AI are reshaping finance.
Finance is changing fast. But technology isn’t solving every problem.
The Medius Financial Census 2026 surveyed 2,386 senior finance executives across the US, UK, Sweden and France to understand the pressures reshaping finance today—from the normalization of workplace fraud and persistent late payments to AI governance and the changing finance workforce.
The findings reveal a finance function at an inflection point: automation is widespread, AI adoption is accelerating, and expectations are rising. Yet fraud persists, late payments continue to create stress, trust in AI remains conditional, and finance professionals are being asked to adapt faster than many organizations are supporting them.
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Four findings every finance leader should know
Small-scale fraud is becoming normalized
Fraud isn’t only coming from outside the organization. 87% of finance professionals say they’ve ignored a small expense, reimbursement or claim they believed was fraudulent, while 67% say they’d be likely to engage in a minor dishonest expense claim themselves if it were common among coworkers.
At the same time, 93% are concerned about AI-generated fraud over the next 12 months. The challenge for finance leaders is increasingly both technological and cultural.
AP automation hasn’t solved the late-payment problem
85% of finance teams report some level of AP automation, yet 96% say managing late payments contributes to AP team stress or burnout.
Why the disconnect? The research points to approval bottlenecks, cash flow management, invoice disputes, understaffing and poor visibility. It’s not simply a lack of technology.
And suppliers are responding: 45% are imposing stricter payment terms, while 43% are ending client relationships because of late payments.
AI adoption is moving faster than AI governance
Finance teams are embracing AI, including agentic AI. 38% already have agentic AI operating within some finance processes, and another 50% plan to deploy it within the next 12 months.
But governance hasn’t kept pace. While 90% maintain mandatory human-approval thresholds for AI decisions, 46% say those thresholds are understood but aren’t formally documented. And when AI causes a financial loss or compliance problem, finance leaders don’t agree on who should be accountable.
AI fluency is becoming career currency
AI isn’t only changing finance processes. It’s changing finance careers.
86% of finance professionals say their AI usage now factors into performance evaluations, and 55% say AI fluency has become a meaningful differentiator in hiring.
But there’s another side to the story: 75% say AI usage has increased fatigue or burnout, while only 27% report receiving comprehensive AI training with structured programs and dedicated time.
What you’ll learn in the report
The Medius Financial Census 2026 examines the forces changing finance from the inside out, including:
- How “shallowfakes” and seemingly minor acts of workplace fraud are creating a growing financial risk
- Why late payments remain widespread despite high levels of AP automation
- Where process bottlenecks are undermining the promise of automation
- How quickly finance organizations are adopting AI and agentic AI
- What’s preventing finance teams from trusting AI with greater autonomy
- Who finance leaders believe should be accountable when AI gets it wrong
- How AI fluency is changing hiring, performance expectations and career paths
- Why AI expectations may be moving faster than employee training and support
The research also highlights important differences across the US, UK, Sweden and France—from the primary causes of late payments to the biggest barriers to AI trust.
Get the Financial Census 2026
Download previous editions of this report:
2024 2022
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