Country-by-Country Reporting Challenges Tax Departments

<!doctype html><html lang="en"><head> <meta charset="utf-8"> <title>Country-by-Country Reporting Challenges Tax Departments</title> <meta name="description" content="In 2013, the Organization for Economic Cooperation and Development (OECD) published a report titled “Action Plan on Base Erosion and Profit Shifting” (commonly referred to as “BEPS”), which describes the challenges national governments face in enforcing taxation in an increasingly global environment with a growing share of digital commerce. Country-by-country (CbC) Reporting has developed in response to the concerns raised in the report. To date, 65 countries (including all members of the European Union but not the United States) are signatories of the multilateral competent authority agreement establishing CbC reporting."> <link rel="SHORTCUT ICON" href="https://robertkugel.isg-research.net/hubfs/ISG_Bug_Reverse_Transparent.png">  <link rel="preload" href="https://maxcdn.bootstrapcdn.com/font-awesome/4.7.0/css/font-awesome.min.css" as="style" onload="this.rel='stylesheet'"><noscript><link rel="stylesheet" href="https://maxcdn.bootstrapcdn.com/font-awesome/4.7.0/css/font-awesome.min.css"></noscript> <script src="https://kit.fontawesome.com/273b762442.js" crossorigin="anonymous"></script>  <link rel="preload" href="https://robertkugel.isg-research.net/hs-fs/hub/2035844/hub_generated/template_assets/90531223143/1725882474035/Ventana_Research_2023/css/_other/bootstrap.min.css" as="style" onload="this.rel='stylesheet'"><noscript><link rel="stylesheet" href="https://robertkugel.isg-research.net/hs-fs/hub/2035844/hub_generated/template_assets/90531223143/1725882474035/Ventana_Research_2023/css/_other/bootstrap.min.css"></noscript> <link rel="preload" href="https://robertkugel.isg-research.net/hs-fs/hub/2035844/hub_generated/template_assets/141129694108/1731490049651/Ventana_Research_2023/css/base.css" as="style" onload="this.rel='stylesheet'"><noscript><link rel="stylesheet" href="https://robertkugel.isg-research.net/hs-fs/hub/2035844/hub_generated/template_assets/141129694108/1731490049651/Ventana_Research_2023/css/base.css"></noscript> <link rel="preload" href="https://robertkugel.isg-research.net/hs-fs/hub/2035844/hub_generated/template_assets/90533832970/1725882481651/Ventana_Research_2023/css/templates/blog.min.css" as="style" onload="this.rel='stylesheet'"><noscript><link rel="stylesheet" href="https://robertkugel.isg-research.net/hs-fs/hub/2035844/hub_generated/template_assets/90533832970/1725882481651/Ventana_Research_2023/css/templates/blog.min.css"></noscript> <link rel="preload" href="https://robertkugel.isg-research.net/hs-fs/hub/2035844/hub_generated/template_assets/90532893455/1725882477691/Ventana_Research_2023/css/templates/system.min.css" as="style" onload="this.rel='stylesheet'"><noscript><link rel="stylesheet" href="https://robertkugel.isg-research.net/hs-fs/hub/2035844/hub_generated/template_assets/90532893455/1725882477691/Ventana_Research_2023/css/templates/system.min.css"></noscript> <meta name="viewport" content="width=device-width, initial-scale=1"> <script src="/hs/hsstatic/jquery-libs/static-1.4/jquery/jquery-1.11.2.js"></script> <script src="/hs/hsstatic/jquery-libs/static-1.4/jquery-migrate/jquery-migrate-1.2.1.js"></script> <script>hsjQuery = window['jQuery'];</script> <meta property="og:description" content="In 2013, the Organization for Economic Cooperation and Development (OECD) published a report titled “Action Plan on Base Erosion and Profit Shifting” (commonly referred to as “BEPS”), which describes the challenges national governments face in enforcing taxation in an increasingly global environment with a growing share of digital commerce. Country-by-country (CbC) Reporting has developed in response to the concerns raised in the report. To date, 65 countries (including all members of the European Union but not the United States) are signatories of the multilateral competent authority agreement establishing CbC reporting."> <meta property="og:title" content="Country-by-Country Reporting Challenges Tax Departments"> <meta name="twitter:description" content="In 2013, the Organization for Economic Cooperation and Development (OECD) published a report titled “Action Plan on Base Erosion and Profit Shifting” (commonly referred to as “BEPS”), which describes the challenges national governments face in enforcing taxation in an increasingly global environment with a growing share of digital commerce. Country-by-country (CbC) Reporting has developed in response to the concerns raised in the report. To date, 65 countries (including all members of the European Union but not the United States) are signatories of the multilateral competent authority agreement establishing CbC reporting."> <meta name="twitter:title" content="Country-by-Country Reporting Challenges Tax Departments"> <style> a.cta_button{-moz-box-sizing:content-box !important;-webkit-box-sizing:content-box !important;box-sizing:content-box !important;vertical-align:middle}.hs-breadcrumb-menu{list-style-type:none;margin:0px 0px 0px 0px;padding:0px 0px 0px 0px}.hs-breadcrumb-menu-item{float:left;padding:10px 0px 10px 10px}.hs-breadcrumb-menu-divider:before{content:'›';padding-left:10px}.hs-featured-image-link{border:0}.hs-featured-image{float:right;margin:0 0 20px 20px;max-width:50%}@media (max-width: 568px){.hs-featured-image{float:none;margin:0;width:100%;max-width:100%}}.hs-screen-reader-text{clip:rect(1px, 1px, 1px, 1px);height:1px;overflow:hidden;position:absolute !important;width:1px} </style> <link rel="stylesheet" href="https://robertkugel.isg-research.net/hs-fs/hub/2035844/hub_generated/template_assets/94288142711/1728032344610/Ventana_Research_2023/Ventana_Research_2023_child.css"> <link rel="stylesheet" href="https://robertkugel.isg-research.net/hs-fs/hub/2035844/hub_generated/module_assets/90531062927/1702386872842/module_90531062927_Header-Global.min.css"> <link class="hs-async-css" rel="preload" href="https://robertkugel.isg-research.net/hs-fs/hub/2035844/hub_generated/template_assets/90531998030/1725882474041/Ventana_Research_2023/css/mmenu/mmenu.min.css" as="style" onload="this.onload=null;this.rel='stylesheet'"> <noscript><link rel="stylesheet" href="https://robertkugel.isg-research.net/hs-fs/hub/2035844/hub_generated/template_assets/90531998030/1725882474041/Ventana_Research_2023/css/mmenu/mmenu.min.css"></noscript> <link class="hs-async-css" rel="preload" href="https://robertkugel.isg-research.net/hs-fs/hub/2035844/hub_generated/template_assets/90532297487/1725882477140/Ventana_Research_2023/css/mmenu/minimal-mmenu.min.css" as="style" onload="this.onload=null;this.rel='stylesheet'"> <noscript><link rel="stylesheet" href="https://robertkugel.isg-research.net/hs-fs/hub/2035844/hub_generated/template_assets/90532297487/1725882477140/Ventana_Research_2023/css/mmenu/minimal-mmenu.min.css"></noscript> <link class="hs-async-css" rel="preload" href="https://robertkugel.isg-research.net/hs-fs/hub/2035844/hub_generated/template_assets/90531162297/1725882475960/Ventana_Research_2023/css/mmenu/mburger.min.css" as="style" onload="this.onload=null;this.rel='stylesheet'"> <noscript><link rel="stylesheet" href="https://robertkugel.isg-research.net/hs-fs/hub/2035844/hub_generated/template_assets/90531162297/1725882475960/Ventana_Research_2023/css/mmenu/mburger.min.css"></noscript> <link class="hs-async-css" rel="preload" href="https://robertkugel.isg-research.net/hs-fs/hub/2035844/hub_generated/template_assets/90531998027/1725882479981/Ventana_Research_2023/css/module-css/Header-Global.min.css" as="style" onload="this.onload=null;this.rel='stylesheet'"> <noscript><link rel="stylesheet" href="https://robertkugel.isg-research.net/hs-fs/hub/2035844/hub_generated/template_assets/90531998027/1725882479981/Ventana_Research_2023/css/module-css/Header-Global.min.css"></noscript> <style> .minimal-header--Header-Global.minimal-sticky-header{ background-color:rgba(37, 90, 137,0.9); -webkit-backdrop-filter:blur(4px); backdrop-filter:blur(4px); } .minimal-header--Header-Global .minimal-header--centered-menu{padding-top:16px} @media (min-width: 1101px){.minimal-header--Header-Global {background-color:rgba(255, 255, 255,0.0);}} .minimal-header--Header-Global .minimal-header--mobile{background-color:rgba(17, 48, 73,0.1)} .minimal-header__container{min-height:100px}.minimal-header--Header-Global .minimal-header__logo--main{padding-top: 10px;padding-right: 32px;padding-bottom: 34px;padding-left: 10px;}.minimal-header--Header-Global .minimal-submenu.level-1 > li > span a{ padding: 20px 20px;font-family: Open Sans; font-family: 'Open Sans', sans-serif; font-style: normal; font-weight: 600; text-decoration: none;color: #FFFFFF;font-size: 17px;}.minimal-header--Header-Global .minimal-submenu.level-1 > li > span a:hover, .minimal-header--Header-Global .minimal-submenu.level-1 > li > span a.minimal-active-item{color: #81CEE4;}.minimal-header--Header-Global .minimal-submenu.level-1 > li > span a:hover .minimal-menu-chevron svg path{fill: #81CEE4;}.minimal-header--Header-Global .minimal-menu-chevron svg path{fill:#FFFFFF;}.minimal-header--Header-Global .minimal-submenu.level-1 > li > span a > span:not(.minimal-menu-chevron):after{background-color:#81CEE4;} .minimal-header--Header-Global .minimal-has-submenu .minimal-submenu a {font-family: Open Sans;font-family: 'Open Sans', sans-serif; font-style: normal; font-weight: normal; text-decoration: none;color: #000000;font-size: 16px;}.minimal-header--Header-Global .minimal-has-submenu .minimal-submenu a:hover{color:#284A7B;}.minimal-header--Header-Global .minimal-has-submenu .minimal-submenu a > span:not(.minimal-menu-chevron):after {background-color: #284A7B;}.minimal-header--Header-Global .minimal-has-submenu .minimal-has-submenu .minimal-menu-chevron svg path{fill: var(--primary);}.minimal-header--Header-Global .minimal-has-submenu>.minimal-submenu {border-color:#FFFFFF;}.minimal-header--Header-Global .minimal-has-submenu>.minimal-submenu>.minimal-has-submenu>.minimal-submenu{border-color:#FFFFFF;}.minimal-header--Header-Global .minimal-header__mobile-nav .mburger b{background:rgba( 255, 255, 255, 1.0);;}.minimal-header--Header-Global .minimal-header__icons--search svg path{fill:rgba(255, 255, 255,1);}.minimal-header--Header-Global .minimal-header__icons--search:hover svg path{fill:rgba(255, 255, 255,1)}.minimal-header--Header-Global .minimal-header__language-switcher--label-icon svg path{fill:rgba(255, 255, 255,1);}.minimal-header--Header-Global .minimal-header__language-switcher--label:hover .minimal-header__language-switcher--label-icon svg path{fill:rgba(255, 255, 255,1);}.minimal-header--Header-Global .minimal-header__language-switcher--label-current {font-family: Raleway; font-family: Raleway, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; color: #111111; font-size: color: #111111;font-size: 13px;font-family: Raleway, sans-serif;;}.minimal-header--Header-Global .minimal-header__language-switcher--label:hover .minimal-header__language-switcher--label-current {color: rgba(255, 255, 255, 1);}.minimal-header--Header-Global .minimal-header--off-canvas-menu .minimal-header__mobile-nav .mburger b{background: rgba(255, 255, 255, 1);} @media (max-width: 1100px) {.minimal-header--Header-Global .minimal-header--mobile{min-height: 64px;}}@media (max-width: 1100px) { .minimal-header--Header-Global .minimal-header--mobile {display: flex; padding: 0 15px;}}@media (max-width: 1100px) {.minimal-header--Header-Global .minimal-header__content {}}@media (max-width: 1100px) {.minimal-header--Header-Global .minimal-header__container:not(.minimal-header--mobile) {display: none;}}@media (min-width: 1101px) {.minimal-header--Header-Global.minimal-header--transparent-true{position:absolute;width:100%;z-index:1}}@media (max-width: 1100px) {.minimal-header--Header-Global.minimal-header--mobile-transparent-true{position:absolute;width:100%;z-index:1}} .minimal-header--Header-Global.minimal-sticky-header .minimal-header__container:not(.minimal-header--mobile) .minimal-header__mobile-nav .mburger b{background: rgba(255, 255, 255, 1);}.minimal-header--Header-Global.minimal-sticky-header .minimal-header__container:not(.minimal-header--mobile) .minimal-header__icons--search svg path {fill: rgba(255, 255, 255, 1);}.minimal-header--Header-Global.minimal-sticky-header .minimal-header__container:not(.minimal-header--mobile) .minimal-header__icons--search:hover svg path{fill:rgba(255, 255, 255,1)}.minimal-header--Header-Global.minimal-sticky-header .minimal-header__container:not(.minimal-header--mobile) .minimal-header__language-switcher--label-icon svg path{fill:rgba(255, 255, 255,1);}.minimal-header--Header-Global.minimal-sticky-header .minimal-header__container:not(.minimal-header--mobile) .minimal-header__language-switcher--label:hover .minimal-header__language-switcher--label-icon svg path{fill:rgba(255, 255, 255,1)}.minimal-header--Header-Global.minimal-sticky-header .minimal-header__container:not(.minimal-header--mobile) .minimal-header__language-switcher--label-current {color: rgba(255, 255, 255, 1);}.minimal-header--Header-Global.minimal-sticky-header .minimal-header__container:not(.minimal-header--mobile) .minimal-header__language-switcher--label:hover .minimal-header__language-switcher--label-current{color:rgba(255, 255, 255,1)} .minimal-header--Header-Global.minimal-sticky-header .minimal-submenu.level-1 > li > span a{color: #FFFFFF;}.minimal-header--Header-Global.minimal-sticky-header .minimal-submenu.level-1 > li > span a:hover, .minimal-header--Header-Global.minimal-sticky-header .minimal-submenu.level-1 > li > span a.minimal-active-item{color: #81CEE4;} .minimal-header--Header-Global.minimal-sticky-header .minimal-submenu.level-1 > li > span a:hover .minimal-menu-chevron svg path{fill: #CC6127;}.minimal-header--Header-Global.minimal-sticky-header .minimal-menu-chevron svg path{fill:#FFFFFF}.minimal-header--Header-Global.minimal-sticky-header .minimal-submenu.level-1 > li > span a > span:not(.minimal-menu-chevron):after {background-color: #81CEE4;} .minimal-header--Header-Global .minimal-header__mobile-nav__inner>span { ;color: ;font-size: ;text-transform: ;letter-spacing: px;}.minimal-header--Header-Global .minimal-header--centered-logo .minimal-header__mobile-nav__inner>span, .minimal-header--Header-Global .minimal-header--off-canvas-menu .minimal-header__mobile-nav__inner>span{color: #17161a;}.minimal-header--Header-Global.minimal-sticky-header .minimal-header--centered-logo .minimal-header__mobile-nav__inner>span, .minimal-header--Header-Global.minimal-sticky-header .minimal-header--off-canvas-menu .minimal-header__mobile-nav__inner>span{color: #363636;}#minimal-header__icons--search__mmenu .hs-search-field--open .hs-search-field__suggestions{border:1px solid rgba(215, 215, 215,1.0)}#minimal-header__icons--search__mmenu .hs-search-field__suggestions li a{color:rgba(105, 119, 207,1.0)}#minimal-header__icons--search__mmenu .hs-search-field__suggestions li a:hover{color:rgba(240, 84, 125,1.0)}#minimal-header__icons--search__mmenu .hs-search-field__suggestions li a:before{border:1px solid#363636}#minimal-header__icons--search__mmenu .hs-search-field__suggestions #results-for{font-family:Raleway;font-family: Raleway, sans-serif; font-style: normal; font-weight: normal; text-decoration: none;color:#363636;font-size:{value=15, units=px}{value=15, units=px}}#minimal-header__icons--search__mmenu .hs-search-highlight{font-weight:regular}.minimal-header--Header-Global .minimal-header__content--rich-text{margin-top:0px;margin-right:0px;margin-bottom:0px;margin-left:0px}.minimal-header--Header-Global .minimal-social-links {margin-top:0px; margin-right: 10px;margin-bottom: 0px; margin-left:10px;}.minimal-header--Header-Global .minimal-social-links .minimal-social-links__link svg{width:20px;height:20px}.minimal-header--Header-Global .minimal-social-links .minimal-social-links__link svg path{fill:rgba(255, 255, 255,1.0)}.minimal-header--Header-Global .minimal-social-links .minimal-social-links__link:hover svg path{fill:rgba(129, 206, 228,1.0);}.minimal-header--Header-Global .minimal-button {font-family:Raleway;font-family: Raleway, sans-serif; font-style: normal; font-weight: 500; text-decoration: none;color: rgba(255, 255, 255, 1) !important;font-size:14px;background-color: rgba(204, 97, 39, 1.0);border-radius: 4px; padding: 6px 20px; margin-top:px; margin-right: px; margin-bottom: px; margin-left:0px;}.minimal-header--Header-Global .minimal-button:hover{color:rgba(255, 255, 255,1)!important;background-color:rgba(204, 97, 39,0.8)}.minimal-header--Header-Global .minimal-button svg path{fill:rgba(255, 255, 255,1)}.minimal-header--Header-Global .minimal-button:hover svg path{fill:rgba(255, 255, 255,1)!important} .minimal-header--Header-Global .minimal-button{border-width:2px;border-style:solid;border-color:rgba(204, 97, 39,1.0)} .minimal-header--Header-Global .minimal-button:hover {border-color:rgba(204, 97, 39,1.0)} #minimal-header__mobile-nav__mmenu .mm-btn_prev.mm-btn:before{border-color:rgba(17, 17, 17,1.0)}#minimal-header__mobile-nav__mmenu .mm-navbar{color:rgba(17, 17, 17,1.0)}#minimal-header__mobile-nav__mmenu .mm-btn_close:before,#minimal-header__mobile-nav__mmenu .mm-btn_close:after{background-color:rgba(17, 17, 17,1.0)!important}#minimal-header__mobile-nav__mmenu .lang_list_class li a:hover{color:rgba(129, 206, 228,1.0)}#minimal-header__mobile-nav__mmenu .lang_list_class li a{color:rgba(37, 90, 137,1.0)}#minimal-header__mobile-nav__mmenu .mm-listitem,#minimal-header__mobile-nav__mmenu .mm-panel,#minimal-header__mobile-nav__mmenu.mm-menu{color:rgba(54, 54, 54,1.0;overflow:scroll;height:auto;min-height:100%; position:relative;)}#minimal-header__mobile-nav__mmenu .mm-panel,#minimal-header__mobile-nav__mmenu .mm-panels,#minimal-header__mobile-nav__mmenu .mm-listitem,#minimal-header__mobile-nav__mmenu.mm-menu{border-color:rgba(0, 0, 0,0.1;overflow:scroll;height:auto;min-height:100%;)}#minimal-header__mobile-nav__mmenu .mm-divider,#minimal-header__mobile-nav__mmenu .mm-panels,#minimal-header__mobile-nav__mmenu .mm-panel,#minimal-header__mobile-nav__mmenu.mm-menu{background:rgba(255, 255, 255,0.4);backdrop-filter:blur(4px);overflow:scroll;height:auto;min-height:100%;}#minimal-header__mobile-nav__mmenu .mm-btn:after,#minimal-header__mobile-nav__mmenu .mm-btn:before{border-color:rgba(54, 54, 54,1.0)}.mm-menu .minimal-header__mobile-nav__mmenu__content a:link,.mm-menu .minimal-header__mobile-nav__mmenu__content a{color:rgba(37, 90, 137,1.0)}.mm-menu .minimal-header__mobile-nav__mmenu__content a:active, .mm-menu .minimal-header__mobile-nav__mmenu__content a:hover, .mm-menu .minimal-header__mobile-nav__mmenu__content a:visited{color:rgba(129, 206, 228,1.0)}#minimal-header__mobile-nav__mmenu .hs-search-field--open .hs-search-field__suggestions{border:1px solid rgba(0, 0, 0,1.0);}#minimal-header__mobile-nav__mmenu .minimal-header__content--rich-text{margin-top:0px;margin-right:0px;margin-bottom:0px;margin-left:0px}#minimal-header__mobile-nav__mmenu .minimal-social-links{margin-top:0px;margin-right:0px;margin-bottom:0px;margin-left:0px}#minimal-header__mobile-nav__mmenu .minimal-social-links .minimal-social-links__link svg{width:18px;height:18px}#minimal-header__mobile-nav__mmenu .minimal-social-links .minimal-social-links__link svg path{fill:rgba(54, 54, 54,1.0)}#minimal-header__mobile-nav__mmenu .minimal-social-links .minimal-social-links__link:hover svg path{fill:rgba(62, 169, 245,1.0)}#minimal-header__mobile-nav__mmenu .minimal-button{font-family:Raleway;font-family: Raleway, sans-serif; font-style: normal; font-weight: normal; text-decoration: none;color:rgba(255, 255, 255,1)!important;font-size:15px;background-color:rgba(2, 81, 88,1.0);border-radius:2px;padding:12px32px;margin-top:px;margin-right:px;margin-bottom:px;margin-left:px}#minimal-header__mobile-nav__mmenu .minimal-button:hover{color:rgba(255, 255, 255,1)!important;background-color:rgba(1, 0, 53,1.0)}#minimal-header__mobile-nav__mmenu .minimal-button svg path{fill:rgba(255, 255, 255,1)}#minimal-header__mobile-nav__mmenu .minimal-button:hover svg path{fill:rgba(255, 255, 255,1)!important} .minimal-header--Header-Global .minimal-mega-menu__col .hs-menu-wrapper ul .hs-menu-item a{font-family:Raleway;font-family: Raleway, sans-serif; font-style: normal; font-weight: normal; text-decoration: none;color:#111111;font-size:17px} .minimal-header--Header-Global .minimal-mega-menu__col .hs-menu-wrapper ul .hs-menu-item a:hover{color:#6977cf}.minimal-header--Header-Global .minimal-mega-menu__col .minimal-mega-menu__col__inner--menu-header .hs-menu-wrapper ul .hs-menu-item.hs-menu-depth-1 > a {font-family:Raleway;font-family: Raleway, sans-serif; font-style: normal; font-weight: normal; text-decoration: none;color:#111111;font-size:17px}.minimal-header--Header-Global .minimal-mega-menu__col .hs-menu-wrapper ul .hs-menu-item a:hover:after{background-color:#6977cf}.minimal-header--Header-Global .minimal-mega-menu__col .minimal-mega-menu__col__inner--menu-header .hs-menu-wrapper ul .hs-menu-item.hs-menu-depth-1 > a:after{display:none}#minimal-header__icons--search__mmenu{background:var(--primary_color)} </style> <link rel="stylesheet" href="/hs/hsstatic/BlogSocialSharingSupport/static-1.258/bundles/project.css"> <link rel="stylesheet" href="https://robertkugel.isg-research.net/hs-fs/hub/2035844/hub_generated/module_assets/1727339511548/module_119861192711_Author-data.css"> <link rel="stylesheet" href="https://robertkugel.isg-research.net/hs-fs/hub/2035844/hub_generated/module_assets/119347658644/1731343098581/module_119347658644_analyst_listing_for_sidebar.min.css"> <link rel="stylesheet" href="/hs/hsstatic/AsyncSupport/static-1.122/sass/rss_post_listing.css"> <style> .tf-footer-04 .tf-footer-nav .hs-menu-wrapper>ul{ list-style:none; padding:0; margin:0 } .tf-footer-04 .tf-footer-nav .hs-menu-wrapper>ul li,.tf-footer-04 .tf-footer-nav .hs-menu-wrapper>ul li a{ display:block; padding-right:0rem; cursor:pointer } .tf-footer-04 .tf-footer-nav li a{ line-height:2.5rem } .tf-footer-04 .tf-footer-nav li a:not(:hover){ color:inherit } .tf-footer-04 .social{ list-style:none; padding:0; margin:1rem 0 } .tf-footer-04 .social li{ display:inline-block; text-align:center } .tf-footer-04 .social li a{ border-bottom:none; font-size:1.4em } .tf-footer-04 ul.social li{ display:inline-block } .tf-footer-04 ul.social li i{ border-radius:50%; padding:6px; margin:3px;opacity:1;color:#fff; width:42px; height:42px;display:flex; justify-content:center; align-items:center; -webkit-transition:all ease-in-out .3s; -o-transition:all ease-in-out .3s; transition:all ease-in-out .3s; font-size:18px } .tf-footer-04 ul.social li a:hover i{ opacity:.75 } .tf-footer-04 ul.social li:hover, ul.social li a:hover { opacity: 1; } .tf-footer-04 .footer-logo { margin-bottom: .8rem; padding-bottom: 3rem; } .tf-footer-04 ul.hs-menu-children-wrapper { list-style-type: none; padding: 0; } .tf-footer-04 li.hs-menu-item.hs-menu-depth-2 a { padding: 8px 20px; display: block; } .tf-footer-04 li.hs-menu-item.hs-menu-depth-2 a:hover { background: #000; color: #fff; } .tf-footer-04 .row.footer-row { -webkit-box-align: center; -ms-flex-align: center; align-items: center; } .tf-footer-04 .footer-logo-socials img { max-width: 100%; height: auto; } .tf-footer-04 .tf-footer-nav .hs-menu-wrapper>ul li:hover a, .tf-footer-04 .tf-footer-nav .hs-menu-wrapper > ul li a:hover { color: rgba(129, 206, 228,1.0); } @media only screen and (max-width: 768px) { .tf-footer-04 ul.social li { margin-right: 0.5rem; margin-left: 0; } .row.footer-row { -webkit-box-orient: vertical; -webkit-box-direction: reverse; -ms-flex-direction: column-reverse; flex-direction: column-reverse; } .tf-footer-04 .social { padding-bottom: 0.2rem; padding-top: 0; display: flex; justify-content: center; } .footer-row p { margin-bottom: 20px !important; text-align: center; } .tf-footer-04 .tf-footer-nav .hs-menu-wrapper > ul li, .tf-footer-04 .tf-footer-nav .hs-menu-wrapper > ul li a { line-height: 3; } } .footer-heading { padding-bottom: 5px; margin-top: 20px; } .footer-logo-socials { margin: 40px 0 0 } .tf-footer-04 .tf-footer-nav .hs-menu-wrapper>ul { display: block } .footer-row p { margin-bottom: 0 } .footer-email { padding-bottom: 60px; max-width: 550px; margin: auto; position: relative } .footer-email .actions .hs-button { transition: all .15s ease-in-out; animation-timing-function: ease-in-out; font-family: Poppins, sans-serif; font-style: normal; font-weight: 400; text-decoration: none; font-size: 2rem; line-height: 1.1812500000000001rem; height: 45px; width: 45px; text-align: center; padding: 0rem; border: 1px solid; border-radius: 50%; display: -webkit-inline-box; display: -ms-inline-flexbox; display: flex; justify-content: center; -webkit-box-align: center; -ms-flex-align: center; align-items: center; position: absolute; right: 7px; bottom: 6.8% } .footer-email form { position: relative } .footer-email input:not([type="radio"]):not([type="checkbox"]):not([type="file"]):not([type="submit"]):not([type="button"]) { border-radius: 40px; background: #012E41; border-color: #012E41; color: #f9f9f9; box-shadow: 0 3px 20px #0000002e } .footer-email .hs-error-msgs { position: absolute } .footer-email input[type=submit].hs-button.primary { background: #ffffff !important; color: #012e41; border-color: #ffffff !important } .tf-footer-04 svg { width: 100%; height: auto; margin-top: -15px } .footer__logo { padding-bottom: 10px; } .footer__logo img { width: 150px; height: auto; object-fit: contain } @media(max-width:481px) { .footer-email .actions .hs-button { position: absolute; right: 2px; bottom: 2.5% } .pl-05 { padding-left: 20px } } .Footer { position:relative; } .pl-05{ padding-left:20px } .submitted-message{ text-align:center; color:green } .Footer p a{ border:0!important; text-decoration:none } .email__form input.hs-input.invalid.error{ padding:15px; width:100%; border:none; border-radius:4px; margin-bottom:10px } .email__form ul.no-list.hs-error-msgs.inputs-list{ padding:0 } </style> <link rel="preload" as="style" href="https://39666904.fs1.hubspotusercontent-na1.net/hubfs/39666904/raw_assets/media-default-modules/master/406/js_client_assets/assets/TrackPlayAnalytics-Cm48oVxd.css"> <link rel="preload" as="style" href="https://39666904.fs1.hubspotusercontent-na1.net/hubfs/39666904/raw_assets/media-default-modules/master/406/js_client_assets/assets/Tooltip-DkS5dgLo.css"> <style> @font-face { font-family: "Poppins"; font-weight: 400; font-style: normal; font-display: swap; src: url("/_hcms/googlefonts/Poppins/regular.woff2") format("woff2"), url("/_hcms/googlefonts/Poppins/regular.woff") format("woff"); } @font-face { font-family: "Poppins"; font-weight: 400; font-style: normal; font-display: swap; src: url("/_hcms/googlefonts/Poppins/regular.woff2") format("woff2"), url("/_hcms/googlefonts/Poppins/regular.woff") format("woff"); } @font-face { font-family: "Raleway"; font-weight: 500; font-style: normal; font-display: swap; src: url("/_hcms/googlefonts/Raleway/500.woff2") format("woff2"), url("/_hcms/googlefonts/Raleway/500.woff") format("woff"); } @font-face { font-family: "Raleway"; font-weight: 600; font-style: normal; font-display: swap; src: url("/_hcms/googlefonts/Raleway/600.woff2") format("woff2"), url("/_hcms/googlefonts/Raleway/600.woff") format("woff"); } @font-face { font-family: "Raleway"; font-weight: 400; font-style: normal; font-display: swap; src: url("/_hcms/googlefonts/Raleway/regular.woff2") format("woff2"), url("/_hcms/googlefonts/Raleway/regular.woff") format("woff"); } @font-face { font-family: "Open Sans"; font-weight: 400; font-style: normal; font-display: swap; src: url("/_hcms/googlefonts/Open_Sans/regular.woff2") format("woff2"), url("/_hcms/googlefonts/Open_Sans/regular.woff") format("woff"); } @font-face { font-family: "Open Sans"; font-weight: 500; font-style: normal; font-display: swap; src: url("/_hcms/googlefonts/Open_Sans/500.woff2") format("woff2"), url("/_hcms/googlefonts/Open_Sans/500.woff") format("woff"); } @font-face { font-family: "Open Sans"; font-weight: 600; font-style: normal; font-display: swap; src: url("/_hcms/googlefonts/Open_Sans/600.woff2") format("woff2"), url("/_hcms/googlefonts/Open_Sans/600.woff") format("woff"); } @font-face { font-family: "Open Sans"; font-weight: 400; font-style: normal; font-display: swap; src: url("/_hcms/googlefonts/Open_Sans/regular.woff2") format("woff2"), url("/_hcms/googlefonts/Open_Sans/regular.woff") format("woff"); } </style> <script type="application/ld+json"> { "mainEntityOfPage" : { "@type" : "WebPage", "@id" : "https://robertkugel.isg-research.net/country-by-country-reporting-challenges-tax-departments-1" }, "author" : { "name" : "Robert Kugel", "url" : "https://robertkugel.isg-research.net/author/robert-kugel", "@type" : "Person" }, "headline" : "Country-by-Country Reporting Challenges Tax Departments", "datePublished" : "2017-11-07T07:14:06.000Z", "publisher" : { "name" : "ISG Software Research", "logo" : { "url" : "https://www.ventanaresearch.com/hubfs/ISG_Research_Logo_Color.png", "@type" : "ImageObject" }, "@type" : "Organization" }, "@context" : "https://schema.org", "@type" : "BlogPosting", "image" : [ "https://research.ventanaresearch.com/hubfs/Images/Twitter_Cards/AP/RK/AP_RK_Country-by-Country_Reporting_Tax_Quote_Twitter_Card.jpg" ] } </script> <script src="https://robertkugel.isg-research.net/hs-fs/hub/2035844/hub_generated/template_assets/90531298689/1725882485377/Ventana_Research_2023/js/jquery-1.7.1.min.js"></script> <script src="https://robertkugel.isg-research.net/hs-fs/hub/2035844/hub_generated/template_assets/90531222542/1725882476332/Ventana_Research_2023/js/jQuery.min.js"></script>  <script> var _hsp = window._hsp = window._hsp || []; _hsp.push(['addPrivacyConsentListener', function(consent) { if (consent.allowed || (consent.categories && consent.categories.analytics)) { (function(i,s,o,g,r,a,m){i['GoogleAnalyticsObject']=r;i[r]=i[r]||function(){ (i[r].q=i[r].q||[]).push(arguments)},i[r].l=1*new Date();a=s.createElement(o), m=s.getElementsByTagName(o)[0];a.async=1;a.src=g;m.parentNode.insertBefore(a,m) })(window,document,'script','//www.google-analytics.com/analytics.js','ga'); ga('create','UA-1223294-1','auto'); ga('send','pageview'); }}]); </script>   <script> var _hsp = window._hsp = window._hsp || []; window.dataLayer = window.dataLayer || []; function gtag(){dataLayer.push(arguments);} var useGoogleConsentModeV2 = true; var waitForUpdateMillis = 1000; if (!window._hsGoogleConsentRunOnce) { window._hsGoogleConsentRunOnce = true; gtag('consent', 'default', { 'ad_storage': 'denied', 'analytics_storage': 'denied', 'ad_user_data': 'denied', 'ad_personalization': 'denied', 'wait_for_update': waitForUpdateMillis }); if (useGoogleConsentModeV2) { _hsp.push(['useGoogleConsentModeV2']) } else { _hsp.push(['addPrivacyConsentListener', function(consent){ var hasAnalyticsConsent = consent && (consent.allowed || (consent.categories && consent.categories.analytics)); var hasAdsConsent = consent && (consent.allowed || (consent.categories && consent.categories.advertisement)); gtag('consent', 'update', { 'ad_storage': hasAdsConsent ? 'granted' : 'denied', 'analytics_storage': hasAnalyticsConsent ? 'granted' : 'denied', 'ad_user_data': hasAdsConsent ? 'granted' : 'denied', 'ad_personalization': hasAdsConsent ? 'granted' : 'denied' }); }]); } } gtag('js', new Date()); gtag('set', 'developer_id.dZTQ1Zm', true); gtag('config', 'G-QPB833ZNSJ'); </script> <script async src="https://www.googletagmanager.com/gtag/js?id=G-QPB833ZNSJ"></script>   <script> var _hsp = window._hsp = window._hsp || []; window.dataLayer = window.dataLayer || []; function gtag(){dataLayer.push(arguments);} var useGoogleConsentModeV2 = true; var waitForUpdateMillis = 1000; var hsLoadGtm = function loadGtm() { if(window._hsGtmLoadOnce) { return; } if (useGoogleConsentModeV2) { gtag('set','developer_id.dZTQ1Zm',true); gtag('consent', 'default', { 'ad_storage': 'denied', 'analytics_storage': 'denied', 'ad_user_data': 'denied', 'ad_personalization': 'denied', 'wait_for_update': waitForUpdateMillis }); _hsp.push(['useGoogleConsentModeV2']) } (function(w,d,s,l,i){w[l]=w[l]||[];w[l].push({'gtm.start': new Date().getTime(),event:'gtm.js'});var f=d.getElementsByTagName(s)[0], j=d.createElement(s),dl=l!='dataLayer'?'&l='+l:'';j.async=true;j.src= 'https://www.googletagmanager.com/gtm.js?id='+i+dl;f.parentNode.insertBefore(j,f); })(window,document,'script','dataLayer','GTM-MS22B69'); window._hsGtmLoadOnce = true; }; _hsp.push(['addPrivacyConsentListener', function(consent){ if(consent.allowed || (consent.categories && consent.categories.analytics)){ hsLoadGtm(); } }]); </script>   <meta property="fb:pages" content="ventanaresearch">  <meta name="theme-color" content="#255A89">  <meta name="msapplication-navbutton-color" content="#255A89">  <meta name="apple-mobile-web-app-capable" content="yes"> <meta name="apple-mobile-web-app-status-bar-style" content="black-translucent"> <link rel="apple-touch-startup-image" href="//robertkugel.isg-research.net/hubfs/Logos/VentanaResearch_HorizontalLogo_TwoLines_onecolor_Reversed.svg">  <link href="https://fonts.googleapis.com/css?family=Open+Sans:400,600,700" rel="stylesheet"> <link rel="stylesheet" href="https://fonts.googleapis.com/css?family=Open+Sans:400,600,700%7CRoboto+Slab:100,300,400,700" media="none" onload="if (media !== 'all') media = 'all'"> <link href="https://robertkugel.isg-research.net/hubfs/Website_Files/css/animate.css" rel="stylesheet">  <link rel="amphtml" href="https://robertkugel.isg-research.net/country-by-country-reporting-challenges-tax-departments-1?hs_amp=true"> <meta property="og:image" content="https://robertkugel.isg-research.net/hubfs/Images/Twitter_Cards/AP/RK/AP_RK_Country-by-Country_Reporting_Tax_Quote_Twitter_Card.jpg"> <meta property="og:image:alt" content="AP_RK_Country-by-Country_Reporting_Tax_Quote_Twitter_Card.jpg"> <meta name="twitter:image" content="https://robertkugel.isg-research.net/hubfs/Images/Twitter_Cards/AP/RK/AP_RK_Country-by-Country_Reporting_Tax_Quote_Twitter_Card.jpg"> <meta name="twitter:image:alt" content="AP_RK_Country-by-Country_Reporting_Tax_Quote_Twitter_Card.jpg"> <meta property="og:url" content="https://robertkugel.isg-research.net/country-by-country-reporting-challenges-tax-departments-1"> <meta name="twitter:card" content="summary"> <meta name="twitter:creator" content="@rdkugelvr"> <link rel="canonical" href="https://robertkugel.isg-research.net/country-by-country-reporting-challenges-tax-departments-1"> <meta property="og:type" content="article"> <link rel="alternate" type="application/rss+xml" href="https://robertkugel.isg-research.net/rss.xml"> <meta name="twitter:domain" content="robertkugel.isg-research.net"> <meta name="twitter:site" content="@ventanaresearch"> <meta http-equiv="content-language" content="en-us"> <link rel="preload" href="https://robertkugel.isg-research.net/hs-fs/hub/2035844/hub_generated/template_assets/94310869011/1725882483469/Ventana_Research_2023/css/components/custom-style.min.css" as="style" onload="this.rel='stylesheet'"><noscript><link rel="stylesheet" href="https://robertkugel.isg-research.net/hs-fs/hub/2035844/hub_generated/template_assets/94310869011/1725882483469/Ventana_Research_2023/css/components/custom-style.min.css"></noscript>  <style> /*css for menga menu issue fixes */ @media (min-width: 769px){ .minimal-header--dnd_area-module-1 { z-index: 1000 !important; } } </style> <style> .custom-banner { background-attachment: fixed; background-position: center bottom; background-repeat: no-repeat; background-size: cover; padding: 7em 0 3em; text-align: center; } .blog--post__image { text-align: center; } .blog-header{ height: 400px; } .custom-banner { background-position: center top; } img.analyst-header-photo { display:inline; } h1.analyst-header-title{ text-align: center; display:inline; } .analyst-header-photo { width: 180px; } @media (max-width: 600px) { .analyst-header-photo { width: 150px; } } .blog-sidebar { -ms-flex-preferred-size: 40%; flex-basis: 40%; /*width: 330px;*/ margin-top: 0px; border: 0px solid; padding: 40px !important; } .post_page_2 .blog-content-wrapper { flex-basis: 70%!important; } .blog-post__body img:hover { transform: scale(1.3,1.3); transform-origin: 100% 0%; transition: transform .3s; } ul.social-share { display: flex; list-style: none; padding: 0; } a:hover, a:hover:not(.btn) { color: #ffffff; text-decoration: none; } ul.social-share li { background: var(--light_blue); height: 45px; width: 45px; padding-top:5px; } .fa { font-size: 20px; } .blog-recent-posts__list.index-1 .blog-index__post { width: auto !important; } a:hover, a:hover:not(.btn) { color: #000000; text-decoration: none; } </style><meta name="generator" content="HubSpot"></head> <body class="">  <noscript><iframe src="https://www.googletagmanager.com/ns.html?id=GTM-MS22B69" height="0" width="0" style="display:none;visibility:hidden"></iframe></noscript>  <div id="hs_cos_wrapper_header-global--top-bar" class="hs_cos_wrapper hs_cos_wrapper_widget hs_cos_wrapper_type_module" style="" data-hs-cos-general-type="widget" data-hs-cos-type="module"> <style> #hs_cos_wrapper_header-global--top-bar span.inner.second_inner ul { list-style:none; margin:0; padding:0; } #hs_cos_wrapper_header-global--top-bar .top_bar_strip .content_inner { display:flex !important; flex-direction:row-reverse; flex-wrap:wrap !important; justify-content:space-between; } #hs_cos_wrapper_header-global--top-bar .top_bar_strip .content_inner { text-align:right; } #hs_cos_wrapper_header-global--top-bar .top_bar_strip { background-color:rgba(17,48,73,1.0); } #hs_cos_wrapper_header-global--top-bar .top_bar_strip .content_inner ul li a, #hs_cos_wrapper_header-global--top-bar .top_bar_strip .content_inner .inner { color:rgba(255,255,255,1.0); position:relative; z-index:2; } #hs_cos_wrapper_header-global--top-bar .top_cta_outer .btn { padding:4px 10px !important; height:auto; border-radius:2px; } #hs_cos_wrapper_header-global--top-bar .top_cta_outer p { margin:0; padding:0; } #hs_cos_wrapper_header-global--top-bar .top_bar_strip .content_inner { padding:4px 0px; padding-bottom:5.5px; } #hs_cos_wrapper_header-global--top-bar span.inner.second_inner { display:flex; align-items:center; } #hs_cos_wrapper_header-global--top-bar .top_cta_outer a#cta_button_2035844_fdef8ece-3c43-415d-bcfa-76656891e304 { background:#235683 !important; padding:3px 15px !important; line-height:15px !important; font-weight:100 !important; border-radius:0 !important; padding-bottom:9px !important; } #hs_cos_wrapper_header-global--top-bar .top_cta_outer a#cta_button_2035844_fdef8ece-3c43-415d-bcfa-76656891e304 strong { margin:0; padding:0; line-height:10px; } #hs_cos_wrapper_header-global--top-bar .top_cta_outer a#cta_button_2035844_fdef8ece-3c43-415d-bcfa-76656891e304 span { font-size:14px !important; text-transform:lowercase; } #hs_cos_wrapper_header-global--top-bar .top_bar_strip .content_inner { display:block; } @media (max-width:991px) { #hs_cos_wrapper_header-global--top-bar .top_bar_strip .content_inner { padding-bottom:0.5px !important; } } #hs_cos_wrapper_header-global--top-bar .top_bar_strip .content_inner ul li a { padding:2px 4px; font-size:14px; margin:0px 4px; position:relative; z-index:2; } #hs_cos_wrapper_header-global--top-bar .top_bar_strip .content_inner ul { display:inline-flex; flex-direction:row; } @media (max-width:991px) { #hs_cos_wrapper_header-global--top-bar .top_bar_strip .content_inner .inner.text_content_parent { text-align:center; padding-bottom:5px; line-height:18px; } #hs_cos_wrapper_header-global--top-bar .top_bar_strip .content_inner { flex-direction:column; align-items:center; text-align:center; } } @media (max-width:575px) { #hs_cos_wrapper_header-global--top-bar .inner.second_inner ul { display:flex; flex-wrap:wrap; list-style:none; margin:0; padding-left:0; } #hs_cos_wrapper_header-global--top-bar .top_bar_strip .content_inner { text-align:center; } #hs_cos_wrapper_header-global--top-bar .top_bar_strip .content_inner ul { justify-content:center; } } .top_bar_strip { display: none !important; } .top_bar_strip.new{ display:block !important; } </style> <div class="top_bar_strip new" style="display:block !important;"> <div class="container"> <div class="row"> <div class="col-md-12"> <div class="content_inner">   <span class="inner second_inner"> <div class="top_cta_outer">  <a class="btn btn-primary" href="https://www.isg-research.net/join-our-community">Join Our Community</a> </div> <ul role="menu">  <li><a href="https://client.isg-research.net/_hcms/mem/login">Login</a></li> <li><a href="https://www.isg-research.net/search"> <svg xmlns="http://www.w3.org/2000/svg" width="16" height="16" fill="currentColor" class="bi bi-search" viewbox="0 0 16 16"> <path d="M11.742 10.344a6.5 6.5 0 1 0-1.397 1.398h-.001c.03.04.062.078.098.115l3.85 3.85a1 1 0 0 0 1.415-1.414l-3.85-3.85a1.007 1.007 0 0 0-.115-.1zM12 6.5a5.5 5.5 0 1 1-11 0 5.5 5.5 0 0 1 11 0z"></path> </svg> Search</a></li> </ul> </span>  <span class="inner text_content_parent"> </span>  </div> </div> </div> </div> </div> <script> $(document).ready(function(){ // Remove all code from the top bar which comes from minimal actucall theme $(".top_bar_strip:not(.new)").empty(); }); </script></div> <div id="hs_cos_wrapper_Header-Global" class="hs_cos_wrapper hs_cos_wrapper_widget hs_cos_wrapper_type_module" style="" data-hs-cos-general-type="widget" data-hs-cos-type="module"> <style> .top_bar_strip .content_inner { text-align: right; } .top_bar_strip{ background-color:rgba(17, 48, 73, 1.0); } .top_bar_strip .content_inner ul li a, .top_bar_strip .content_inner .inner{ color:rgba(255, 255, 255, 1.0); } .top_bar_strip .content_inner { display:block; } </style> <style> .minimal-has-submenu>.minimal-submenu { background-color: rgba( 255, 255, 255, 1.0);; padding: 0.7rem 10px; } .minimal-header--Header-Global .minimal-has-submenu .minimal-submenu a:hover { background-color: rgba( 255, 255, 255, 0.0);; } </style> <div class="top_bar_strip"> <div class="container"> <div class="row"> <div class="col-md-12"> <div class="content_inner"> <span class="inner"> <span id="hs_cos_wrapper_Header-Global_" class="hs_cos_wrapper hs_cos_wrapper_widget hs_cos_wrapper_type_simple_menu" style="" data-hs-cos-general-type="widget" data-hs-cos-type="simple_menu"><div id="hs_menu_wrapper_Header-Global_" class="hs-menu-wrapper active-branch flyouts hs-menu-flow-horizontal" role="navigation" data-sitemap-name="" data-menu-id="" aria-label="Navigation Menu"> <ul role="menu"> <li class="hs-menu-item hs-menu-depth-1" role="none"><a href="https://www.ventanaresearch.com/_hcms/mem/login" role="menuitem" target="_self">Log In</a></li> <li class="hs-menu-item hs-menu-depth-1" role="none"><a href="https://www.isg-research.net/search" role="menuitem" target="_self"> <svg xmlns="http://www.w3.org/2000/svg" width="16" height="16" fill="currentColor" class="bi bi-search" viewbox="0 0 16 16"> <path d="M11.742 10.344a6.5 6.5 0 1 0-1.397 1.398h-.001c.03.04.062.078.098.115l3.85 3.85a1 1 0 0 0 1.415-1.414l-3.85-3.85a1.007 1.007 0 0 0-.115-.1zM12 6.5a5.5 5.5 0 1 1-11 0 5.5 5.5 0 0 1 11 0z" /> </svg> Search</a></li> </ul> </div></span> </span> </div> </div> </div> </div> </div> <div class="minimal-header minimal-header--Header-Global minimal-header--transparent-true minimal-header--mobile-transparent-true minimal-header--mega-menu-full-width" data-sticky="true"> <div class="minimal-header__container minimal-content-wrapper minimal-header--default"> <div class="minimal-header__logo minimal-header__logo--main"> <span id="hs_cos_wrapper_Header-Global_hs_logo_widget" class="hs_cos_wrapper hs_cos_wrapper_widget hs_cos_wrapper_type_logo" style="" data-hs-cos-general-type="widget" data-hs-cos-type="logo"><a href="https://www.isg-research.net/" id="hs-link-Header-Global_hs_logo_widget" style="border-width:0px;border:0px;"><img src="https://robertkugel.isg-research.net/hs-fs/hubfs/ISG_Software_Research_Logo/ISG_Software_Research_Logo_v1_white_766x.png?width=400&height=46&name=ISG_Software_Research_Logo_v1_white_766x.png" class="hs-image-widget " height="46" style="height: auto;width:400px;border-width:0px;border:0px;" width="400" alt="ISG_Software_Research_Logo_v1_white_766x" title="ISG_Software_Research_Logo_v1_white_766x" loading="lazy" srcset="https://robertkugel.isg-research.net/hs-fs/hubfs/ISG_Software_Research_Logo/ISG_Software_Research_Logo_v1_white_766x.png?width=200&height=23&name=ISG_Software_Research_Logo_v1_white_766x.png 200w, https://robertkugel.isg-research.net/hs-fs/hubfs/ISG_Software_Research_Logo/ISG_Software_Research_Logo_v1_white_766x.png?width=400&height=46&name=ISG_Software_Research_Logo_v1_white_766x.png 400w, https://robertkugel.isg-research.net/hs-fs/hubfs/ISG_Software_Research_Logo/ISG_Software_Research_Logo_v1_white_766x.png?width=600&height=69&name=ISG_Software_Research_Logo_v1_white_766x.png 600w, https://robertkugel.isg-research.net/hs-fs/hubfs/ISG_Software_Research_Logo/ISG_Software_Research_Logo_v1_white_766x.png?width=800&height=92&name=ISG_Software_Research_Logo_v1_white_766x.png 800w, https://robertkugel.isg-research.net/hs-fs/hubfs/ISG_Software_Research_Logo/ISG_Software_Research_Logo_v1_white_766x.png?width=1000&height=115&name=ISG_Software_Research_Logo_v1_white_766x.png 1000w, https://robertkugel.isg-research.net/hs-fs/hubfs/ISG_Software_Research_Logo/ISG_Software_Research_Logo_v1_white_766x.png?width=1200&height=138&name=ISG_Software_Research_Logo_v1_white_766x.png 1200w" sizes="(max-width: 400px) 100vw, 400px"></a></span> </div> <div class="minimal-header__navigation minimal-header__nav--right"> <nav aria-label="Main menu" class="minimal-navigation-primary"> <ul class="minimal-submenu level-1"> <li class="minimal-has-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/about" class="minimal-menu-link"><span>About Us</span><span class="minimal-menu-chevron"><svg width="16" height="16" version="1.1" viewbox="0 0 16 16" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink"><g transform="scale(0.333333)"><path fill="#000" d="M35.586,15.586c0.781,-0.781 2.047,-0.781 2.828,0c0.781,0.781 0.781,2.047 0,2.828l-14,14c-0.781,0.781 -2.047,0.781 -2.828,0l-14,-14c-0.781,-0.781 -0.781,-2.047 0,-2.828c0.781,-0.781 2.047,-0.781 2.828,0l12.586,12.586l12.586,-12.586Z"></path></g></svg></span></a></span> <ul class="minimal-submenu level-2"> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/resources/awards" class="minimal-menu-link"><span>Awards</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://summit.isg-research.net" class="minimal-menu-link"><span>Digital Summit</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/events" class="minimal-menu-link"><span>Events & Webinars</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/media" class="minimal-menu-link"><span>Media Kit</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/ventana-research-is-now-part-of-isg" class="minimal-menu-link"><span>Now Part of ISG</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/about/teams" class="minimal-menu-link"><span>Our Team</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/about/client_experience" class="minimal-menu-link"><span>Our eXperience</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/press-release" class="minimal-menu-link"><span>Press Releases</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/en/what-our-clients-say" class="minimal-menu-link"><span>Testimonials</span></a></span> </li> </ul> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="javascript:;" class="minimal-menu-link"><span><span class="mega-menu-1">Expertise</span></span></a></span> </li> <li class="minimal-has-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/vertical-industries" class="minimal-menu-link"><span>Industries</span><span class="minimal-menu-chevron"><svg width="16" height="16" version="1.1" viewbox="0 0 16 16" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink"><g transform="scale(0.333333)"><path fill="#000" d="M35.586,15.586c0.781,-0.781 2.047,-0.781 2.828,0c0.781,0.781 0.781,2.047 0,2.828l-14,14c-0.781,0.781 -2.047,0.781 -2.828,0l-14,-14c-0.781,-0.781 -0.781,-2.047 0,-2.828c0.781,-0.781 2.047,-0.781 2.828,0l12.586,12.586l12.586,-12.586Z"></path></g></svg></span></a></span> <ul class="minimal-submenu level-2"> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/vertical-industry/automotive" class="minimal-menu-link"><span>Automotive</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/vertical-industry/banking" class="minimal-menu-link"><span>Banking</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/vertical-industry/consumer-products" class="minimal-menu-link"><span>Consumer Products</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/vertical-industry/financial-services" class="minimal-menu-link"><span>Financial Services</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/vertical-industry/food-beverage" class="minimal-menu-link"><span>Food & Beverage</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/vertical-industry/healthcare" class="minimal-menu-link"><span>Healthcare</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/vertical-industry/hospitality" class="minimal-menu-link"><span>Hospitality</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/vertical-industry/insurance" class="minimal-menu-link"><span>Insurance</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/vertical-industry/manufacturing" class="minimal-menu-link"><span>Manufacturing</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/vertical-industry/media-entertainment" class="minimal-menu-link"><span>Media & Entertainment</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/vertical-industry/real-estate" class="minimal-menu-link"><span>Real Estate</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/vertical-industry/retail" class="minimal-menu-link"><span>Retail</span></a></span> </li> </ul> </li> <li class="minimal-has-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/research" class="minimal-menu-link"><span>Research</span><span class="minimal-menu-chevron"><svg width="16" height="16" version="1.1" viewbox="0 0 16 16" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink"><g transform="scale(0.333333)"><path fill="#000" d="M35.586,15.586c0.781,-0.781 2.047,-0.781 2.828,0c0.781,0.781 0.781,2.047 0,2.828l-14,14c-0.781,0.781 -2.047,0.781 -2.828,0l-14,-14c-0.781,-0.781 -0.781,-2.047 0,-2.828c0.781,-0.781 2.047,-0.781 2.828,0l12.586,12.586l12.586,-12.586Z"></path></g></svg></span></a></span> <ul class="minimal-submenu level-2"> <li class="minimal-has-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/research/buyers-guides" class="minimal-menu-link"><span>Buyers Guides</span><span class="minimal-menu-chevron"><svg width="16" height="16" version="1.1" viewbox="0 0 16 16" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink"><g transform="scale(0.333333)"><path fill="#000" d="M35.586,15.586c0.781,-0.781 2.047,-0.781 2.828,0c0.781,0.781 0.781,2.047 0,2.828l-14,14c-0.781,0.781 -2.047,0.781 -2.828,0l-14,-14c-0.781,-0.781 -0.781,-2.047 0,-2.828c0.781,-0.781 2.047,-0.781 2.828,0l12.586,12.586l12.586,-12.586Z"></path></g></svg></span></a></span> <ul class="minimal-submenu level-3"> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/research/buyers-guides" class="minimal-menu-link"><span>Overview</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/buyers-guides/inclusion" class="minimal-menu-link"><span>Inclusion Policy</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/buyers_guides/vendor_participation" class="minimal-menu-link"><span>Participation</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/published-buyers-guide-research" class="minimal-menu-link"><span>Published</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/buyers-guide-search" class="minimal-menu-link"><span>Search</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/research/buyers-guides/services/enterprise-and-service-providers" class="minimal-menu-link"><span>Services - Enterprise</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/research/buyers-guides/services/enterprise-and-service-providers" class="minimal-menu-link"><span>Services - Service Providers</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/research/buyers-guides/services/software-providers" class="minimal-menu-link"><span>Services - Software Provider Services</span></a></span> </li> </ul> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/research/market-agendas" class="minimal-menu-link"><span>Market Agendas</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/research/agendas/market-assertions" class="minimal-menu-link"><span>Market Assertions</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/vendor-coverage" class="minimal-menu-link"><span>Market Coverage</span></a></span> </li> <li class="minimal-has-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="javascript:;" class="minimal-menu-link"><span>Perspectives</span><span class="minimal-menu-chevron"><svg width="16" height="16" version="1.1" viewbox="0 0 16 16" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink"><g transform="scale(0.333333)"><path fill="#000" d="M35.586,15.586c0.781,-0.781 2.047,-0.781 2.828,0c0.781,0.781 0.781,2.047 0,2.828l-14,14c-0.781,0.781 -2.047,0.781 -2.828,0l-14,-14c-0.781,-0.781 -0.781,-2.047 0,-2.828c0.781,-0.781 2.047,-0.781 2.828,0l12.586,12.586l12.586,-12.586Z"></path></g></svg></span></a></span> <ul class="minimal-submenu level-3"> <li class="minimal-has-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://blog.isg-research.net/" class="minimal-menu-link"><span>Analyst Perspectives</span><span class="minimal-menu-chevron"><svg width="16" height="16" version="1.1" viewbox="0 0 16 16" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink"><g transform="scale(0.333333)"><path fill="#000" d="M35.586,15.586c0.781,-0.781 2.047,-0.781 2.828,0c0.781,0.781 0.781,2.047 0,2.828l-14,14c-0.781,0.781 -2.047,0.781 -2.828,0l-14,-14c-0.781,-0.781 -0.781,-2.047 0,-2.828c0.781,-0.781 2.047,-0.781 2.828,0l12.586,12.586l12.586,-12.586Z"></path></g></svg></span></a></span> <ul class="minimal-submenu level-4"> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://davidmenninger.isg-research.net/" class="minimal-menu-link"><span>David Menninger</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://jefforr.isg-research.net/" class="minimal-menu-link"><span>Jeff Orr</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://keithdawson.isg-research.net" class="minimal-menu-link"><span>Keith Dawson</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://marksmith.isg-research.net/" class="minimal-menu-link"><span>Mark Smith</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://mattaslett.isg-research.net" class="minimal-menu-link"><span>Matt Aslett</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://matthewbrown.isg-research.net" class="minimal-menu-link"><span>Matthew Brown</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://robertkugel.isg-research.net/" class="minimal-menu-link"><span>Robert Kugel</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://stephenhurrell.isg-research.net/" class="minimal-menu-link"><span>Stephen Hurrell</span></a></span> </li> </ul> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/market-perspectives" class="minimal-menu-link"><span>Market Perspectives</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/industry-perspectives" class="minimal-menu-link"><span>Industry Perspectives</span></a></span> </li> </ul> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/research/industry-agendas" class="minimal-menu-link"><span>Industry Agendas</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/briefing" class="minimal-menu-link"><span>Request a Briefing</span></a></span> </li> </ul> </li> <li class="minimal-has-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/services" class="minimal-menu-link"><span>Services</span><span class="minimal-menu-chevron"><svg width="16" height="16" version="1.1" viewbox="0 0 16 16" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink"><g transform="scale(0.333333)"><path fill="#000" d="M35.586,15.586c0.781,-0.781 2.047,-0.781 2.828,0c0.781,0.781 0.781,2.047 0,2.828l-14,14c-0.781,0.781 -2.047,0.781 -2.828,0l-14,-14c-0.781,-0.781 -0.781,-2.047 0,-2.828c0.781,-0.781 2.047,-0.781 2.828,0l12.586,12.586l12.586,-12.586Z"></path></g></svg></span></a></span> <ul class="minimal-submenu level-2"> <li class="minimal-has-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/services/enterprises" class="minimal-menu-link"><span>Enterprises</span><span class="minimal-menu-chevron"><svg width="16" height="16" version="1.1" viewbox="0 0 16 16" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink"><g transform="scale(0.333333)"><path fill="#000" d="M35.586,15.586c0.781,-0.781 2.047,-0.781 2.828,0c0.781,0.781 0.781,2.047 0,2.828l-14,14c-0.781,0.781 -2.047,0.781 -2.828,0l-14,-14c-0.781,-0.781 -0.781,-2.047 0,-2.828c0.781,-0.781 2.047,-0.781 2.828,0l12.586,12.586l12.586,-12.586Z"></path></g></svg></span></a></span> <ul class="minimal-submenu level-3"> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/services/organizations/cio-success" class="minimal-menu-link"><span>CIO Success</span></a></span> </li> </ul> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/services/investment-firms" class="minimal-menu-link"><span>Investment Firms</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/services/service-providers" class="minimal-menu-link"><span>Service Providers</span></a></span> </li> <li class="minimal-has-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/services/software-providers" class="minimal-menu-link"><span>Software Providers</span><span class="minimal-menu-chevron"><svg width="16" height="16" version="1.1" viewbox="0 0 16 16" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink"><g transform="scale(0.333333)"><path fill="#000" d="M35.586,15.586c0.781,-0.781 2.047,-0.781 2.828,0c0.781,0.781 0.781,2.047 0,2.828l-14,14c-0.781,0.781 -2.047,0.781 -2.828,0l-14,-14c-0.781,-0.781 -0.781,-2.047 0,-2.828c0.781,-0.781 2.047,-0.781 2.828,0l12.586,12.586l12.586,-12.586Z"></path></g></svg></span></a></span> <ul class="minimal-submenu level-3"> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/services/vendors/analyst_relations" class="minimal-menu-link"><span>Analyst Relations</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/services/vendors/demand_generation" class="minimal-menu-link"><span>Demand Generation</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/services/vendors/product-marketing" class="minimal-menu-link"><span>Product Marketing</span></a></span> </li> </ul> </li> </ul> </li> </ul> </nav> </div> <div class="minimal-header__icons"> </div> <div class="minimal-header__content"> <div class="minimal-social-links"> <a class="minimal-social-links__link" href="https://www.isg-research.net/profile"> <span id="hs_cos_wrapper_Header-Global_" class="hs_cos_wrapper hs_cos_wrapper_widget hs_cos_wrapper_type_icon minimal-social-links__icon" style="" data-hs-cos-general-type="widget" data-hs-cos-type="icon"><svg version="1.0" xmlns="http://www.w3.org/2000/svg" viewbox="0 0 512 512" aria-labelledby="user1" role="img"><title id="user1">Community Profile</title><g id="user1_layer"><path d="M256 0c88.366 0 160 71.634 160 160s-71.634 160-160 160S96 248.366 96 160 167.634 0 256 0zm183.283 333.821l-71.313-17.828c-74.923 53.89-165.738 41.864-223.94 0l-71.313 17.828C29.981 344.505 0 382.903 0 426.955V464c0 26.51 21.49 48 48 48h416c26.51 0 48-21.49 48-48v-37.045c0-44.052-29.981-82.45-72.717-93.134z" /></g></svg></span> </a> </div> </div> </div> <div class="minimal-header__container minimal-content-wrapper minimal-header--mobile"> <div class="minimal-header__logo minimal-header__logo--main"> <span id="hs_cos_wrapper_Header-Global_hs_logo_widget" class="hs_cos_wrapper hs_cos_wrapper_widget hs_cos_wrapper_type_logo" style="" data-hs-cos-general-type="widget" data-hs-cos-type="logo"><a href="https://www.isg-research.net/" id="hs-link-Header-Global_hs_logo_widget" style="border-width:0px;border:0px;"><img src="https://robertkugel.isg-research.net/hs-fs/hubfs/ISG_Software_Research_Logo/ISG_Software_Research_Logo_v1_white_766x.png?width=400&height=46&name=ISG_Software_Research_Logo_v1_white_766x.png" class="hs-image-widget " height="46" style="height: auto;width:400px;border-width:0px;border:0px;" width="400" alt="ISG_Software_Research_Logo_v1_white_766x" title="ISG_Software_Research_Logo_v1_white_766x" loading="lazy" srcset="https://robertkugel.isg-research.net/hs-fs/hubfs/ISG_Software_Research_Logo/ISG_Software_Research_Logo_v1_white_766x.png?width=200&height=23&name=ISG_Software_Research_Logo_v1_white_766x.png 200w, https://robertkugel.isg-research.net/hs-fs/hubfs/ISG_Software_Research_Logo/ISG_Software_Research_Logo_v1_white_766x.png?width=400&height=46&name=ISG_Software_Research_Logo_v1_white_766x.png 400w, https://robertkugel.isg-research.net/hs-fs/hubfs/ISG_Software_Research_Logo/ISG_Software_Research_Logo_v1_white_766x.png?width=600&height=69&name=ISG_Software_Research_Logo_v1_white_766x.png 600w, https://robertkugel.isg-research.net/hs-fs/hubfs/ISG_Software_Research_Logo/ISG_Software_Research_Logo_v1_white_766x.png?width=800&height=92&name=ISG_Software_Research_Logo_v1_white_766x.png 800w, https://robertkugel.isg-research.net/hs-fs/hubfs/ISG_Software_Research_Logo/ISG_Software_Research_Logo_v1_white_766x.png?width=1000&height=115&name=ISG_Software_Research_Logo_v1_white_766x.png 1000w, https://robertkugel.isg-research.net/hs-fs/hubfs/ISG_Software_Research_Logo/ISG_Software_Research_Logo_v1_white_766x.png?width=1200&height=138&name=ISG_Software_Research_Logo_v1_white_766x.png 1200w" sizes="(max-width: 400px) 100vw, 400px"></a></span> </div> <div class="minimal-header__mobile-nav"> <div class="minimal-header__mobile-nav__inner"> <a href="#minimal-header__mobile-nav__mmenu" class="mburger"> <b></b> <b></b> <b></b> </a> </div> </div> <div class="minimal-header__content"> <div class="minimal-social-links"> <a class="minimal-social-links__link" href="https://www.isg-research.net/profile"> <span id="hs_cos_wrapper_Header-Global_" class="hs_cos_wrapper hs_cos_wrapper_widget hs_cos_wrapper_type_icon minimal-social-links__icon" style="" data-hs-cos-general-type="widget" data-hs-cos-type="icon"><svg version="1.0" xmlns="http://www.w3.org/2000/svg" viewbox="0 0 512 512" aria-labelledby="user1" role="img"><title id="user1">Community Profile</title><g id="user1_layer"><path d="M256 0c88.366 0 160 71.634 160 160s-71.634 160-160 160S96 248.366 96 160 167.634 0 256 0zm183.283 333.821l-71.313-17.828c-74.923 53.89-165.738 41.864-223.94 0l-71.313 17.828C29.981 344.505 0 382.903 0 426.955V464c0 26.51 21.49 48 48 48h416c26.51 0 48-21.49 48-48v-37.045c0-44.052-29.981-82.45-72.717-93.134z" /></g></svg></span> </a> </div> </div> </div> </div> <div class="minimal-header--Header-Global minimal-sticky-header minimal-header--mega-menu-full-width"> <div class="minimal-header__container minimal-content-wrapper minimal-header--default"> <div class="minimal-header__logo minimal-header__logo--main"> <span id="hs_cos_wrapper_Header-Global_hs_logo_widget" class="hs_cos_wrapper hs_cos_wrapper_widget hs_cos_wrapper_type_logo" style="" data-hs-cos-general-type="widget" data-hs-cos-type="logo"><a href="https://www.isg-research.net/" id="hs-link-Header-Global_hs_logo_widget" style="border-width:0px;border:0px;"><img src="https://robertkugel.isg-research.net/hs-fs/hubfs/ISG_Software_Research_Logo/ISG_Software_Research_Logo_v1_white_766x.png?width=400&height=46&name=ISG_Software_Research_Logo_v1_white_766x.png" class="hs-image-widget " height="46" style="height: auto;width:400px;border-width:0px;border:0px;" width="400" alt="ISG_Software_Research_Logo_v1_white_766x" title="ISG_Software_Research_Logo_v1_white_766x" loading="lazy" srcset="https://robertkugel.isg-research.net/hs-fs/hubfs/ISG_Software_Research_Logo/ISG_Software_Research_Logo_v1_white_766x.png?width=200&height=23&name=ISG_Software_Research_Logo_v1_white_766x.png 200w, https://robertkugel.isg-research.net/hs-fs/hubfs/ISG_Software_Research_Logo/ISG_Software_Research_Logo_v1_white_766x.png?width=400&height=46&name=ISG_Software_Research_Logo_v1_white_766x.png 400w, https://robertkugel.isg-research.net/hs-fs/hubfs/ISG_Software_Research_Logo/ISG_Software_Research_Logo_v1_white_766x.png?width=600&height=69&name=ISG_Software_Research_Logo_v1_white_766x.png 600w, https://robertkugel.isg-research.net/hs-fs/hubfs/ISG_Software_Research_Logo/ISG_Software_Research_Logo_v1_white_766x.png?width=800&height=92&name=ISG_Software_Research_Logo_v1_white_766x.png 800w, https://robertkugel.isg-research.net/hs-fs/hubfs/ISG_Software_Research_Logo/ISG_Software_Research_Logo_v1_white_766x.png?width=1000&height=115&name=ISG_Software_Research_Logo_v1_white_766x.png 1000w, https://robertkugel.isg-research.net/hs-fs/hubfs/ISG_Software_Research_Logo/ISG_Software_Research_Logo_v1_white_766x.png?width=1200&height=138&name=ISG_Software_Research_Logo_v1_white_766x.png 1200w" sizes="(max-width: 400px) 100vw, 400px"></a></span> </div> <div class="minimal-header__navigation minimal-header__nav--right"> <nav aria-label="Main menu" class="minimal-navigation-primary"> <ul class="minimal-submenu level-1"> <li class="minimal-has-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/about" class="minimal-menu-link"><span>About Us</span><span class="minimal-menu-chevron"><svg width="16" height="16" version="1.1" viewbox="0 0 16 16" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink"><g transform="scale(0.333333)"><path fill="#000" d="M35.586,15.586c0.781,-0.781 2.047,-0.781 2.828,0c0.781,0.781 0.781,2.047 0,2.828l-14,14c-0.781,0.781 -2.047,0.781 -2.828,0l-14,-14c-0.781,-0.781 -0.781,-2.047 0,-2.828c0.781,-0.781 2.047,-0.781 2.828,0l12.586,12.586l12.586,-12.586Z"></path></g></svg></span></a></span> <ul class="minimal-submenu level-2"> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/resources/awards" class="minimal-menu-link"><span>Awards</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://summit.isg-research.net" class="minimal-menu-link"><span>Digital Summit</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/events" class="minimal-menu-link"><span>Events & Webinars</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/media" class="minimal-menu-link"><span>Media Kit</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/ventana-research-is-now-part-of-isg" class="minimal-menu-link"><span>Now Part of ISG</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/about/teams" class="minimal-menu-link"><span>Our Team</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/about/client_experience" class="minimal-menu-link"><span>Our eXperience</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/press-release" class="minimal-menu-link"><span>Press Releases</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/en/what-our-clients-say" class="minimal-menu-link"><span>Testimonials</span></a></span> </li> </ul> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="javascript:;" class="minimal-menu-link"><span><span class="mega-menu-1">Expertise</span></span></a></span> </li> <li class="minimal-has-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/vertical-industries" class="minimal-menu-link"><span>Industries</span><span class="minimal-menu-chevron"><svg width="16" height="16" version="1.1" viewbox="0 0 16 16" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink"><g transform="scale(0.333333)"><path fill="#000" d="M35.586,15.586c0.781,-0.781 2.047,-0.781 2.828,0c0.781,0.781 0.781,2.047 0,2.828l-14,14c-0.781,0.781 -2.047,0.781 -2.828,0l-14,-14c-0.781,-0.781 -0.781,-2.047 0,-2.828c0.781,-0.781 2.047,-0.781 2.828,0l12.586,12.586l12.586,-12.586Z"></path></g></svg></span></a></span> <ul class="minimal-submenu level-2"> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/vertical-industry/automotive" class="minimal-menu-link"><span>Automotive</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/vertical-industry/banking" class="minimal-menu-link"><span>Banking</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/vertical-industry/consumer-products" class="minimal-menu-link"><span>Consumer Products</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/vertical-industry/financial-services" class="minimal-menu-link"><span>Financial Services</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/vertical-industry/food-beverage" class="minimal-menu-link"><span>Food & Beverage</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/vertical-industry/healthcare" class="minimal-menu-link"><span>Healthcare</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/vertical-industry/hospitality" class="minimal-menu-link"><span>Hospitality</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/vertical-industry/insurance" class="minimal-menu-link"><span>Insurance</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/vertical-industry/manufacturing" class="minimal-menu-link"><span>Manufacturing</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/vertical-industry/media-entertainment" class="minimal-menu-link"><span>Media & Entertainment</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/vertical-industry/real-estate" class="minimal-menu-link"><span>Real Estate</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/vertical-industry/retail" class="minimal-menu-link"><span>Retail</span></a></span> </li> </ul> </li> <li class="minimal-has-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/research" class="minimal-menu-link"><span>Research</span><span class="minimal-menu-chevron"><svg width="16" height="16" version="1.1" viewbox="0 0 16 16" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink"><g transform="scale(0.333333)"><path fill="#000" d="M35.586,15.586c0.781,-0.781 2.047,-0.781 2.828,0c0.781,0.781 0.781,2.047 0,2.828l-14,14c-0.781,0.781 -2.047,0.781 -2.828,0l-14,-14c-0.781,-0.781 -0.781,-2.047 0,-2.828c0.781,-0.781 2.047,-0.781 2.828,0l12.586,12.586l12.586,-12.586Z"></path></g></svg></span></a></span> <ul class="minimal-submenu level-2"> <li class="minimal-has-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/research/buyers-guides" class="minimal-menu-link"><span>Buyers Guides</span><span class="minimal-menu-chevron"><svg width="16" height="16" version="1.1" viewbox="0 0 16 16" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink"><g transform="scale(0.333333)"><path fill="#000" d="M35.586,15.586c0.781,-0.781 2.047,-0.781 2.828,0c0.781,0.781 0.781,2.047 0,2.828l-14,14c-0.781,0.781 -2.047,0.781 -2.828,0l-14,-14c-0.781,-0.781 -0.781,-2.047 0,-2.828c0.781,-0.781 2.047,-0.781 2.828,0l12.586,12.586l12.586,-12.586Z"></path></g></svg></span></a></span> <ul class="minimal-submenu level-3"> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/research/buyers-guides" class="minimal-menu-link"><span>Overview</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/buyers-guides/inclusion" class="minimal-menu-link"><span>Inclusion Policy</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/buyers_guides/vendor_participation" class="minimal-menu-link"><span>Participation</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/published-buyers-guide-research" class="minimal-menu-link"><span>Published</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/buyers-guide-search" class="minimal-menu-link"><span>Search</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/research/buyers-guides/services/enterprise-and-service-providers" class="minimal-menu-link"><span>Services - Enterprise</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/research/buyers-guides/services/enterprise-and-service-providers" class="minimal-menu-link"><span>Services - Service Providers</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/research/buyers-guides/services/software-providers" class="minimal-menu-link"><span>Services - Software Provider Services</span></a></span> </li> </ul> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/research/market-agendas" class="minimal-menu-link"><span>Market Agendas</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/research/agendas/market-assertions" class="minimal-menu-link"><span>Market Assertions</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/vendor-coverage" class="minimal-menu-link"><span>Market Coverage</span></a></span> </li> <li class="minimal-has-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="javascript:;" class="minimal-menu-link"><span>Perspectives</span><span class="minimal-menu-chevron"><svg width="16" height="16" version="1.1" viewbox="0 0 16 16" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink"><g transform="scale(0.333333)"><path fill="#000" d="M35.586,15.586c0.781,-0.781 2.047,-0.781 2.828,0c0.781,0.781 0.781,2.047 0,2.828l-14,14c-0.781,0.781 -2.047,0.781 -2.828,0l-14,-14c-0.781,-0.781 -0.781,-2.047 0,-2.828c0.781,-0.781 2.047,-0.781 2.828,0l12.586,12.586l12.586,-12.586Z"></path></g></svg></span></a></span> <ul class="minimal-submenu level-3"> <li class="minimal-has-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://blog.isg-research.net/" class="minimal-menu-link"><span>Analyst Perspectives</span><span class="minimal-menu-chevron"><svg width="16" height="16" version="1.1" viewbox="0 0 16 16" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink"><g transform="scale(0.333333)"><path fill="#000" d="M35.586,15.586c0.781,-0.781 2.047,-0.781 2.828,0c0.781,0.781 0.781,2.047 0,2.828l-14,14c-0.781,0.781 -2.047,0.781 -2.828,0l-14,-14c-0.781,-0.781 -0.781,-2.047 0,-2.828c0.781,-0.781 2.047,-0.781 2.828,0l12.586,12.586l12.586,-12.586Z"></path></g></svg></span></a></span> <ul class="minimal-submenu level-4"> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://davidmenninger.isg-research.net/" class="minimal-menu-link"><span>David Menninger</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://jefforr.isg-research.net/" class="minimal-menu-link"><span>Jeff Orr</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://keithdawson.isg-research.net" class="minimal-menu-link"><span>Keith Dawson</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://marksmith.isg-research.net/" class="minimal-menu-link"><span>Mark Smith</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://mattaslett.isg-research.net" class="minimal-menu-link"><span>Matt Aslett</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://matthewbrown.isg-research.net" class="minimal-menu-link"><span>Matthew Brown</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://robertkugel.isg-research.net/" class="minimal-menu-link"><span>Robert Kugel</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://stephenhurrell.isg-research.net/" class="minimal-menu-link"><span>Stephen Hurrell</span></a></span> </li> </ul> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/market-perspectives" class="minimal-menu-link"><span>Market Perspectives</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/industry-perspectives" class="minimal-menu-link"><span>Industry Perspectives</span></a></span> </li> </ul> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/research/industry-agendas" class="minimal-menu-link"><span>Industry Agendas</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/briefing" class="minimal-menu-link"><span>Request a Briefing</span></a></span> </li> </ul> </li> <li class="minimal-has-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/services" class="minimal-menu-link"><span>Services</span><span class="minimal-menu-chevron"><svg width="16" height="16" version="1.1" viewbox="0 0 16 16" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink"><g transform="scale(0.333333)"><path fill="#000" d="M35.586,15.586c0.781,-0.781 2.047,-0.781 2.828,0c0.781,0.781 0.781,2.047 0,2.828l-14,14c-0.781,0.781 -2.047,0.781 -2.828,0l-14,-14c-0.781,-0.781 -0.781,-2.047 0,-2.828c0.781,-0.781 2.047,-0.781 2.828,0l12.586,12.586l12.586,-12.586Z"></path></g></svg></span></a></span> <ul class="minimal-submenu level-2"> <li class="minimal-has-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/services/enterprises" class="minimal-menu-link"><span>Enterprises</span><span class="minimal-menu-chevron"><svg width="16" height="16" version="1.1" viewbox="0 0 16 16" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink"><g transform="scale(0.333333)"><path fill="#000" d="M35.586,15.586c0.781,-0.781 2.047,-0.781 2.828,0c0.781,0.781 0.781,2.047 0,2.828l-14,14c-0.781,0.781 -2.047,0.781 -2.828,0l-14,-14c-0.781,-0.781 -0.781,-2.047 0,-2.828c0.781,-0.781 2.047,-0.781 2.828,0l12.586,12.586l12.586,-12.586Z"></path></g></svg></span></a></span> <ul class="minimal-submenu level-3"> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/services/organizations/cio-success" class="minimal-menu-link"><span>CIO Success</span></a></span> </li> </ul> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/services/investment-firms" class="minimal-menu-link"><span>Investment Firms</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/services/service-providers" class="minimal-menu-link"><span>Service Providers</span></a></span> </li> <li class="minimal-has-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/services/software-providers" class="minimal-menu-link"><span>Software Providers</span><span class="minimal-menu-chevron"><svg width="16" height="16" version="1.1" viewbox="0 0 16 16" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink"><g transform="scale(0.333333)"><path fill="#000" d="M35.586,15.586c0.781,-0.781 2.047,-0.781 2.828,0c0.781,0.781 0.781,2.047 0,2.828l-14,14c-0.781,0.781 -2.047,0.781 -2.828,0l-14,-14c-0.781,-0.781 -0.781,-2.047 0,-2.828c0.781,-0.781 2.047,-0.781 2.828,0l12.586,12.586l12.586,-12.586Z"></path></g></svg></span></a></span> <ul class="minimal-submenu level-3"> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/services/vendors/analyst_relations" class="minimal-menu-link"><span>Analyst Relations</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/services/vendors/demand_generation" class="minimal-menu-link"><span>Demand Generation</span></a></span> </li> <li class="minimal-no-submenu minimal-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/services/vendors/product-marketing" class="minimal-menu-link"><span>Product Marketing</span></a></span> </li> </ul> </li> </ul> </li> </ul> </nav> </div> <div class="minimal-header__icons"> </div> <div class="minimal-header__content"> <div class="minimal-social-links"> <a class="minimal-social-links__link" href="https://www.isg-research.net/profile"> <span id="hs_cos_wrapper_Header-Global_" class="hs_cos_wrapper hs_cos_wrapper_widget hs_cos_wrapper_type_icon minimal-social-links__icon" style="" data-hs-cos-general-type="widget" data-hs-cos-type="icon"><svg version="1.0" xmlns="http://www.w3.org/2000/svg" viewbox="0 0 512 512" aria-labelledby="user1" role="img"><title id="user1">Community Profile</title><g id="user1_layer"><path d="M256 0c88.366 0 160 71.634 160 160s-71.634 160-160 160S96 248.366 96 160 167.634 0 256 0zm183.283 333.821l-71.313-17.828c-74.923 53.89-165.738 41.864-223.94 0l-71.313 17.828C29.981 344.505 0 382.903 0 426.955V464c0 26.51 21.49 48 48 48h416c26.51 0 48-21.49 48-48v-37.045c0-44.052-29.981-82.45-72.717-93.134z" /></g></svg></span> </a> </div> </div> </div> <div class="minimal-header__container minimal-content-wrapper minimal-header--mobile"> <div class="minimal-header__logo minimal-header__logo--main"> <span id="hs_cos_wrapper_Header-Global_hs_logo_widget" class="hs_cos_wrapper hs_cos_wrapper_widget hs_cos_wrapper_type_logo" style="" data-hs-cos-general-type="widget" data-hs-cos-type="logo"><a href="https://www.isg-research.net/" id="hs-link-Header-Global_hs_logo_widget" style="border-width:0px;border:0px;"><img src="https://robertkugel.isg-research.net/hs-fs/hubfs/ISG_Software_Research_Logo/ISG_Software_Research_Logo_v1_white_766x.png?width=400&height=46&name=ISG_Software_Research_Logo_v1_white_766x.png" class="hs-image-widget " height="46" style="height: auto;width:400px;border-width:0px;border:0px;" width="400" alt="ISG_Software_Research_Logo_v1_white_766x" title="ISG_Software_Research_Logo_v1_white_766x" loading="lazy" srcset="https://robertkugel.isg-research.net/hs-fs/hubfs/ISG_Software_Research_Logo/ISG_Software_Research_Logo_v1_white_766x.png?width=200&height=23&name=ISG_Software_Research_Logo_v1_white_766x.png 200w, https://robertkugel.isg-research.net/hs-fs/hubfs/ISG_Software_Research_Logo/ISG_Software_Research_Logo_v1_white_766x.png?width=400&height=46&name=ISG_Software_Research_Logo_v1_white_766x.png 400w, https://robertkugel.isg-research.net/hs-fs/hubfs/ISG_Software_Research_Logo/ISG_Software_Research_Logo_v1_white_766x.png?width=600&height=69&name=ISG_Software_Research_Logo_v1_white_766x.png 600w, https://robertkugel.isg-research.net/hs-fs/hubfs/ISG_Software_Research_Logo/ISG_Software_Research_Logo_v1_white_766x.png?width=800&height=92&name=ISG_Software_Research_Logo_v1_white_766x.png 800w, https://robertkugel.isg-research.net/hs-fs/hubfs/ISG_Software_Research_Logo/ISG_Software_Research_Logo_v1_white_766x.png?width=1000&height=115&name=ISG_Software_Research_Logo_v1_white_766x.png 1000w, https://robertkugel.isg-research.net/hs-fs/hubfs/ISG_Software_Research_Logo/ISG_Software_Research_Logo_v1_white_766x.png?width=1200&height=138&name=ISG_Software_Research_Logo_v1_white_766x.png 1200w" sizes="(max-width: 400px) 100vw, 400px"></a></span> </div> <div class="minimal-header__mobile-nav"> <div class="minimal-header__mobile-nav__inner"> <a href="#minimal-header__mobile-nav__mmenu" class="mburger"> <b></b> <b></b> <b></b> </a> </div> </div> <div class="minimal-header__content"> <div class="minimal-social-links"> <a class="minimal-social-links__link" href="https://www.isg-research.net/profile"> <span id="hs_cos_wrapper_Header-Global_" class="hs_cos_wrapper hs_cos_wrapper_widget hs_cos_wrapper_type_icon minimal-social-links__icon" style="" data-hs-cos-general-type="widget" data-hs-cos-type="icon"><svg version="1.0" xmlns="http://www.w3.org/2000/svg" viewbox="0 0 512 512" aria-labelledby="user1" role="img"><title id="user1">Community Profile</title><g id="user1_layer"><path d="M256 0c88.366 0 160 71.634 160 160s-71.634 160-160 160S96 248.366 96 160 167.634 0 256 0zm183.283 333.821l-71.313-17.828c-74.923 53.89-165.738 41.864-223.94 0l-71.313 17.828C29.981 344.505 0 382.903 0 426.955V464c0 26.51 21.49 48 48 48h416c26.51 0 48-21.49 48-48v-37.045c0-44.052-29.981-82.45-72.717-93.134z" /></g></svg></span> </a> </div> </div> </div> </div> <div id="minimal-header__mobile-nav__mmenu" class="minimal-header__mobile-nav__mmenu" data-navigation-title="" data-position="right"> <div> <ul class="minimal-mobile-menu-submenu level-1"> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="javascript:;" class="minimal-mobile-menu-link"><span></span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/search" class="minimal-mobile-menu-link"><span><svg xmlns="http://www.w3.org/2000/svg" width="16" height="16" fill="currentColor" class="bi bi-search" viewbox="0 0 16 16"> <path d="M11.742 10.344a6.5 6.5 0 1 0-1.397 1.398h-.001c.03.04.062.078.098.115l3.85 3.85a1 1 0 0 0 1.415-1.414l-3.85-3.85a1.007 1.007 0 0 0-.115-.1zM12 6.5a5.5 5.5 0 1 1-11 0 5.5 5.5 0 0 1 11 0z" /> </svg> Search</span></a></span> </li> <li class="minimal-has-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/about" class="minimal-mobile-menu-link"><span>About Us</span></a></span> <ul class="minimal-mobile-menu-submenu level-2"> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://summit.isg-research.net" class="minimal-mobile-menu-link"><span>Ventana Research Digital Summit</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/ventana-research-is-now-part-of-isg" class="minimal-mobile-menu-link"><span>Ventana Research is Now Part of ISG</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.ventanaresearch.com/about/teams" class="minimal-mobile-menu-link"><span>Our Team</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/about/client_experience" class="minimal-mobile-menu-link"><span>Our eXperience</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/en/what-our-clients-say" class="minimal-mobile-menu-link"><span>Testimonials</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/resources/awards" class="minimal-mobile-menu-link"><span>Awards</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/events" class="minimal-mobile-menu-link"><span>Events & Webinars</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/press-release" class="minimal-mobile-menu-link"><span>Press Releases</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/media" class="minimal-mobile-menu-link"><span>Media Kit</span></a></span> </li> <li class="minimal-has-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/about/teams" class="minimal-mobile-menu-link"><span>Our Team</span></a></span> <ul class="minimal-mobile-menu-submenu level-3"> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/about/teams" class="minimal-mobile-menu-link"><span>Leadership Team</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/about/teams" class="minimal-mobile-menu-link"><span>Analyst Team</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/about/teams" class="minimal-mobile-menu-link"><span>Directors Team</span></a></span> </li> </ul> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/about#Services" class="minimal-mobile-menu-link"><span>Our Services</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/contact" class="minimal-mobile-menu-link"><span>Contact Us</span></a></span> </li> </ul> </li> <li class="minimal-has-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/research" class="minimal-mobile-menu-link"><span>Expertise</span></a></span> <ul class="minimal-mobile-menu-submenu level-2"> <li class="minimal-has-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/analytics-and-data" class="minimal-mobile-menu-link"><span>Analytics and Data</span></a></span> <ul class="minimal-mobile-menu-submenu level-3"> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/analytics-and-data/artificalintelligencemachinelearning" class="minimal-mobile-menu-link"><span>AI & Machine Learning</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/analytics-and-data/analytics" class="minimal-mobile-menu-link"><span>Analytics</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/analytics-and-data/data-intelligence" class="minimal-mobile-menu-link"><span>Data Intelligence</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/analytics-and-data/data-operations" class="minimal-mobile-menu-link"><span>Data Operations</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/analytics-and-data/data-platforms" class="minimal-mobile-menu-link"><span>Data Platforms</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/analytics-and-data/streaming-and-events" class="minimal-mobile-menu-link"><span>Streaming & Events</span></a></span> </li> </ul> </li> <li class="minimal-has-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/artificial-intelligence" class="minimal-mobile-menu-link"><span>Artificial Intelligence</span></a></span> <ul class="minimal-mobile-menu-submenu level-3"> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/artificial-intelligence/computer-vision" class="minimal-mobile-menu-link"><span>Computer Vision</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.ventanaresearch.com/focus/artificial-intelligence/deep-learning" class="minimal-mobile-menu-link"><span>Deep Learning</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/artificial-intelligence/generative-ai" class="minimal-mobile-menu-link"><span>Generative AI</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/artificial-intelligence/mlops" class="minimal-mobile-menu-link"><span>Machine Learning Operations</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/artificial-intelligence/model-building-and-llm" class="minimal-mobile-menu-link"><span>Model Building & Large Language Models</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/artificial-intelligence/natural-language-processing" class="minimal-mobile-menu-link"><span>Natural Language Processing</span></a></span> </li> </ul> </li> <li class="minimal-has-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/customerexperience" class="minimal-mobile-menu-link"><span>Customer Experience</span></a></span> <ul class="minimal-mobile-menu-submenu level-3"> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/customerexperience/agentmanagement" class="minimal-mobile-menu-link"><span>Agent Management</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/customerexperience/contactcenter" class="minimal-mobile-menu-link"><span>Contact Center</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/customerexperience/customerexperiencemanagement" class="minimal-mobile-menu-link"><span>Customer Experience Management</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/customerexperience/fieldservice" class="minimal-mobile-menu-link"><span>Field Service</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/customerexperience/intelligentselfservice" class="minimal-mobile-menu-link"><span>Intelligent Self-Service</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/customerexperience/voiceofthecustomer" class="minimal-mobile-menu-link"><span>Voice of the Customer</span></a></span> </li> </ul> </li> <li class="minimal-has-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/digitalbusiness" class="minimal-mobile-menu-link"><span>Digital Business</span></a></span> <ul class="minimal-mobile-menu-submenu level-3"> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/digitalbusiness/digital-applications" class="minimal-mobile-menu-link"><span>Digital Applications</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/digitalbusiness/digitalcommunications" class="minimal-mobile-menu-link"><span>Digital Communications</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/digitalbusiness/digital-intelligence" class="minimal-mobile-menu-link"><span>Digital Intelligence</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/digitalbusiness/digital-operations" class="minimal-mobile-menu-link"><span>Digital Operations</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/digitalbusiness/experiencemanagement" class="minimal-mobile-menu-link"><span>Experience Management</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/digitalbusiness/generative-ai" class="minimal-mobile-menu-link"><span>Generative AI</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/digitalbusiness/performancemanagement" class="minimal-mobile-menu-link"><span>Performance Management</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/digitalbusiness/sustainabilityandesg" class="minimal-mobile-menu-link"><span>Sustainability & ESG</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/digitalbusiness/workmanagement" class="minimal-mobile-menu-link"><span>Work Management</span></a></span> </li> </ul> </li> <li class="minimal-has-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/digitaltechnology" class="minimal-mobile-menu-link"><span>Digital Technology</span></a></span> <ul class="minimal-mobile-menu-submenu level-3"> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/digitaltechnology/businesscontinuity" class="minimal-mobile-menu-link"><span>Business Continuity</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/digitaltechnology/cloudcomputing" class="minimal-mobile-menu-link"><span>Cloud Computing</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/digitaltechnology/devops" class="minimal-mobile-menu-link"><span>DevOps and Platforms</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/digitaltechnology/digitalsecurity" class="minimal-mobile-menu-link"><span>Digital Security</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/digitaltechnology/intelligentautomation" class="minimal-mobile-menu-link"><span>Intelligent Automation</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/digitaltechnology/internetofthings" class="minimal-mobile-menu-link"><span>IoT and Edge Computing</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/digitaltechnology/itops" class="minimal-mobile-menu-link"><span>ITOps</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/digitaltechnology/it-service-management" class="minimal-mobile-menu-link"><span>IT Service Management</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/digitaltechnology/observability" class="minimal-mobile-menu-link"><span>Observability</span></a></span> </li> </ul> </li> <li class="minimal-has-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/humancapitalmanagement" class="minimal-mobile-menu-link"><span>Human Capital Management</span></a></span> <ul class="minimal-mobile-menu-submenu level-3"> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/humancapitalmanagement/employeeexperience" class="minimal-mobile-menu-link"><span>Employee Experience</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/humancapitalmanagement/learningmanagement" class="minimal-mobile-menu-link"><span>Learning Management</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/humancapitalmanagement/payrollmanagement" class="minimal-mobile-menu-link"><span>Payroll Management</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/humancapitalmanagement/talentmanagement" class="minimal-mobile-menu-link"><span>Talent Management</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/humancapitalmanagement/totalcompensationmanagement" class="minimal-mobile-menu-link"><span>Total Compensation Management</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/humancapitalmanagement/workforcemanagement" class="minimal-mobile-menu-link"><span>Workforce Management</span></a></span> </li> </ul> </li> <li class="minimal-has-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/marketing" class="minimal-mobile-menu-link"><span>Marketing</span></a></span> <ul class="minimal-mobile-menu-submenu level-3"> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/marketing/customerdataplatforms" class="minimal-mobile-menu-link"><span>Customer Data Platforms</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/marketing/digitalexperienceplatforms" class="minimal-mobile-menu-link"><span>Digital Experience Platform</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/marketing/digitalmarketing" class="minimal-mobile-menu-link"><span>Digital Marketing</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/marketing/intelligentmarketing" class="minimal-mobile-menu-link"><span>Intelligent Marketing</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/marketing/marketingperformancemanagement" class="minimal-mobile-menu-link"><span>Marketing Performance Management</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/marketing/productexperiencemanagement" class="minimal-mobile-menu-link"><span>Product Experience Management</span></a></span> </li> </ul> </li> <li class="minimal-has-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/officeoffinance" class="minimal-mobile-menu-link"><span>Office of Finance</span></a></span> <ul class="minimal-mobile-menu-submenu level-3"> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/officeoffinance/businessplanning" class="minimal-mobile-menu-link"><span>Business Planning</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/officeoffinance/digitalfinance" class="minimal-mobile-menu-link"><span>Digital Finance</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/officeoffinance/erpandcontinuousaccounting" class="minimal-mobile-menu-link"><span>ERP & Continuous Accounting</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/officeoffinance/consolidate-and-close-management" class="minimal-mobile-menu-link"><span>Consolidate & Close Management</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/officeoffinance/procure-to-pay" class="minimal-mobile-menu-link"><span>Procure-to-Pay</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/officeoffinance/order-to-cash" class="minimal-mobile-menu-link"><span>Order-to-Cash</span></a></span> </li> </ul> </li> <li class="minimal-has-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/officeofrevenue" class="minimal-mobile-menu-link"><span>Office of Revenue</span></a></span> <ul class="minimal-mobile-menu-submenu level-3"> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/officeofrevenue/digitalcommerce" class="minimal-mobile-menu-link"><span>Digital Commerce</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/officeofrevenue/partnermanagement" class="minimal-mobile-menu-link"><span>Partner Management</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/officeofrevenue/revenuemanagement" class="minimal-mobile-menu-link"><span>Revenue Management</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/officeofrevenue/revenueperformancemanagement" class="minimal-mobile-menu-link"><span>Revenue Performance Management</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/officeofrevenue/salesengagement" class="minimal-mobile-menu-link"><span>Sales Engagement</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/officeofrevenue/subscriptionmanagement" class="minimal-mobile-menu-link"><span>Subscription Management</span></a></span> </li> </ul> </li> <li class="minimal-has-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/operationsandsupplychain" class="minimal-mobile-menu-link"><span>Operations & Supply Chain</span></a></span> <ul class="minimal-mobile-menu-submenu level-3"> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/operationsandsupplychain/continuousplanning" class="minimal-mobile-menu-link"><span>Continuous Planning</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/operationsandsupplychain/continuousupplychainanderp" class="minimal-mobile-menu-link"><span>Continuous Supply Chain & ERP</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/operationsandsupplychain/productinformationmanagement" class="minimal-mobile-menu-link"><span>Product Information Management</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/operationsandsupplychain/propertytechnology" class="minimal-mobile-menu-link"><span>Property Technology</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/operationsandsupplychain/supplierrelationshipmanagement" class="minimal-mobile-menu-link"><span>Supplier Relationship Management</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/focus/operationsandsupplychain/sustainabilitymanagement" class="minimal-mobile-menu-link"><span>Sustainability Management</span></a></span> </li> </ul> </li> </ul> </li> <li class="minimal-has-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/vertical-industries" class="minimal-mobile-menu-link"><span>Industries</span></a></span> <ul class="minimal-mobile-menu-submenu level-2"> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/vertical-industry/automotive" class="minimal-mobile-menu-link"><span>Automotive</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/vertical-industry/banking" class="minimal-mobile-menu-link"><span>Banking</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/vertical-industry/consumer-products" class="minimal-mobile-menu-link"><span>Consumer Products</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/vertical-industry/financial-services" class="minimal-mobile-menu-link"><span>Financial Services</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/vertical-industry/food-beverage" class="minimal-mobile-menu-link"><span>Food & Beverage</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/vertical-industry/healthcare" class="minimal-mobile-menu-link"><span>Healthcare</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/vertical-industry/hospitality" class="minimal-mobile-menu-link"><span>Hospitality</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/vertical-industry/insurance" class="minimal-mobile-menu-link"><span>Insurance</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/vertical-industry/manufacturing" class="minimal-mobile-menu-link"><span>Manufacturing</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/vertical-industry/media-entertainment" class="minimal-mobile-menu-link"><span>Media & Entertainment</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/vertical-industry/real-estate" class="minimal-mobile-menu-link"><span>Real Estate</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/vertical-industry/retail" class="minimal-mobile-menu-link"><span>Retail</span></a></span> </li> </ul> </li> <li class="minimal-has-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/research" class="minimal-mobile-menu-link"><span>Research</span></a></span> <ul class="minimal-mobile-menu-submenu level-2"> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/research/market-agendas" class="minimal-mobile-menu-link"><span>Market Agendas</span></a></span> </li> <li class="minimal-has-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://blog.ventanaresearch.com/" class="minimal-mobile-menu-link"><span>Analyst Perspectives</span></a></span> <ul class="minimal-mobile-menu-submenu level-3"> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://davidmenninger.ventanaresearch.com/" class="minimal-mobile-menu-link"><span>David Menninger</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://jefforr.ventanaresearch.com/" class="minimal-mobile-menu-link"><span>Jeff Orr</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://keithdawson.isg-research.net" class="minimal-mobile-menu-link"><span>Keith Dawson</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://marksmith.ventanaresearch.com/" class="minimal-mobile-menu-link"><span>Mark Smith</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://mattaslett.isg-research.net" class="minimal-mobile-menu-link"><span>Matt Aslett</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://matthewbrown.isg-research.net" class="minimal-mobile-menu-link"><span>Matthew Brown</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://robertkugel.ventanaresearch.com/" class="minimal-mobile-menu-link"><span>Robert Kugel</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://stephenhurrell.ventanaresearch.com/" class="minimal-mobile-menu-link"><span>Stephen Hurrell</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/analyst-perspective-policy" class="minimal-mobile-menu-link"><span>Our Policy</span></a></span> </li> </ul> </li> <li class="minimal-has-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/research/buyers-guides" class="minimal-mobile-menu-link"><span>Buyers Guide</span></a></span> <ul class="minimal-mobile-menu-submenu level-3"> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.ventanaresearch.com/research/buyers-guides" class="minimal-mobile-menu-link"><span>Overview</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/buyers-guides/inclusion" class="minimal-mobile-menu-link"><span>Inclusion Policy</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/buyers_guides/vendor_participation" class="minimal-mobile-menu-link"><span>Participation</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/published-buyers-guide-research" class="minimal-mobile-menu-link"><span>Published</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.ventanaresearch.com/buyers-guide-search" class="minimal-mobile-menu-link"><span>Search</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/research/buyers-guides/services/enterprise-and-service-providers" class="minimal-mobile-menu-link"><span>Services - Enterprise</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/research/buyers-guides/services/enterprise-and-service-providers" class="minimal-mobile-menu-link"><span>Services - Service Providers</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/research/buyers-guides/services/software-providers" class="minimal-mobile-menu-link"><span>Services - Software Provider</span></a></span> </li> </ul> </li> <li class="minimal-has-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/market-perspectives" class="minimal-mobile-menu-link"><span>Market Perspectives</span></a></span> <ul class="minimal-mobile-menu-submenu level-3"> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/market-perspective-policy" class="minimal-mobile-menu-link"><span>Our Policy</span></a></span> </li> </ul> </li> <li class="minimal-has-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/industry-perspectives" class="minimal-mobile-menu-link"><span>Industry Perspectives</span></a></span> <ul class="minimal-mobile-menu-submenu level-3"> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/industry-perspective-policy" class="minimal-mobile-menu-link"><span>Our Policy</span></a></span> </li> </ul> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/vendor-coverage" class="minimal-mobile-menu-link"><span>Market Coverage</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/buyers-guides" class="minimal-mobile-menu-link"><span>Published Research</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/briefing" class="minimal-mobile-menu-link"><span>Request a Briefing</span></a></span> </li> </ul> </li> <li class="minimal-has-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/services" class="minimal-mobile-menu-link"><span>Services</span></a></span> <ul class="minimal-mobile-menu-submenu level-2"> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/services/investment-firms" class="minimal-mobile-menu-link"><span>Investment Firms</span></a></span> </li> <li class="minimal-has-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/services/enterprises" class="minimal-mobile-menu-link"><span>Enterprises</span></a></span> <ul class="minimal-mobile-menu-submenu level-3"> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/services/organizations/cio-success" class="minimal-mobile-menu-link"><span>CIO Success</span></a></span> </li> </ul> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/services/service-providers" class="minimal-mobile-menu-link"><span>Service Providers</span></a></span> </li> <li class="minimal-has-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/services/software-providers" class="minimal-mobile-menu-link"><span>Software Providers</span></a></span> <ul class="minimal-mobile-menu-submenu level-3"> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/services/vendors/analyst_relations" class="minimal-mobile-menu-link"><span>Analyst Relations</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/services/vendors/demand_generation" class="minimal-mobile-menu-link"><span>Demand Generation</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/services/vendors/product-marketing" class="minimal-mobile-menu-link"><span>Product Marketing</span></a></span> </li> </ul> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/vendor-coverage" class="minimal-mobile-menu-link"><span>Market Coverage</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/briefing" class="minimal-mobile-menu-link"><span>Request a Briefing</span></a></span> </li> </ul> </li> <li class="minimal-has-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/resources" class="minimal-mobile-menu-link"><span>Resources</span></a></span> <ul class="minimal-mobile-menu-submenu level-2"> <li class="minimal-has-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/resources/awards" class="minimal-mobile-menu-link"><span>Award Programs</span></a></span> <ul class="minimal-mobile-menu-submenu level-3"> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/resources/awards/innovation" class="minimal-mobile-menu-link"><span>Digital Innovation Awards</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/resources/awards/leadership" class="minimal-mobile-menu-link"><span>Digital Leadership Awards</span></a></span> </li> </ul> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/press-release" class="minimal-mobile-menu-link"><span>Press Releases</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/events" class="minimal-mobile-menu-link"><span>Events & Webinars</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/media" class="minimal-mobile-menu-link"><span>Media Kit</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/careers" class="minimal-mobile-menu-link"><span>Careers</span></a></span> </li> </ul> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/contact" class="minimal-mobile-menu-link"><span>Contact Us</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net/join-our-community" class="minimal-mobile-menu-link"><span>Join our Community</span></a></span> </li> <li class="minimal-no-mobile-submenu minimal-mobile-menu-item hs-skip-lang-url-rewrite"> <span><a href="https://www.isg-research.net" class="minimal-mobile-menu-link"><span>Home</span></a></span> </li> </ul>  <div class="minimal-header__mobile-nav__mmenu__content"> </div>  <script> $(document).ready(function(){ $(".mm-listitem__text").append(""); }); $(document).ready(function(){ $("#minimal-header__mobile-nav__mmenu .mm-panels .mm-panel .mm-listview li span a span span ").click(function(){ $(".minimal-header__mobile-nav__mmenu__content").toggleClass("active"); }); }); </script> </div> </div> <div class="minimal-mega-menu mega-menu-1 minimal-mega-menu--col5 minimal-mega-menu--20_20_20_20_20" data-mega-menu-title="Expertise"> <div class="minimal-content-wrapper"> <div class="minimal-mega-menu__inner"> <div class="minimal-mega-menu__col minimal-mega-menu__col1"> <div class="minimal-mega-menu__col__inner"> <div id="hs_cos_wrapper_Header-Global_" class="hs_cos_wrapper hs_cos_wrapper_widget hs_cos_wrapper_type_inline_rich_text" style="" data-hs-cos-general-type="widget" data-hs-cos-type="inline_rich_text" data-hs-cos-field="column_1.richtext"><p><a href="https://www.ventanaresearch.com/analytics-and-data" rel="noopener"><strong>Analytics & Data</strong></a></p> <ul role="menu"> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/analytics-and-data/artificalintelligencemachinelearning" target="_self" class="expertise-mega-menu-item" role="menuitem">AI & Machine Learning</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/analytics-and-data/analytics" target="_self" class="expertise-mega-menu-item" role="menuitem">Analytics</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/analytics-and-data/data-intelligence" target="_self" class="expertise-mega-menu-item" role="menuitem">Data Intelligence</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/analytics-and-data/data-operations" target="_self" class="expertise-mega-menu-item" role="menuitem">Data Operations</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/analytics-and-data/data-platforms" target="_self" class="expertise-mega-menu-item" role="menuitem">Data Platforms</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/analytics-and-data/streaming-and-events" target="_self" class="expertise-mega-menu-item" role="menuitem">Streaming & Events</a></li> </ul> <p> </p> <p><a href="https://www.ventanaresearch.com/artificial-intelligence" rel="noopener"><strong>Artificial Intelligence</strong></a></p> <ul role="menu"> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/artificial-intelligence/computer-vision" target="_self" role="menuitem">Computer Vision</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/artificial-intelligence/deep-learning" target="_self" role="menuitem">Deep Learning</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/artificial-intelligence/generative-ai" target="_self" role="menuitem">Generative AI</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/artificial-intelligence/mlops" target="_self" role="menuitem">Machine Learning Operations</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/artificial-intelligence/model-building-and-llm" target="_self" role="menuitem">Model Building & Large Language Models</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/artificial-intelligence/natural-language-processing" target="_self" role="menuitem">Natural Language Processing</a></li> </ul></div> <span id="hs_cos_wrapper_Header-Global_" class="hs_cos_wrapper hs_cos_wrapper_widget hs_cos_wrapper_type_simple_menu" style="" data-hs-cos-general-type="widget" data-hs-cos-type="simple_menu"><ul></ul></span> <div class="mega-form"> </div> <div class="bottom_rich_text"> </div> </div> </div> <div class="minimal-mega-menu__col minimal-mega-menu__col2"> <div class="minimal-mega-menu__col__inner"> <div id="hs_cos_wrapper_Header-Global_" class="hs_cos_wrapper hs_cos_wrapper_widget hs_cos_wrapper_type_inline_rich_text" style="" data-hs-cos-general-type="widget" data-hs-cos-type="inline_rich_text" data-hs-cos-field="column_2.richtext"><p><a href="https://www.ventanaresearch.com/customerexperience" rel="noopener"><strong>Customer Experience</strong></a></p> <ul role="menu"> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/customerexperience/agentmanagement" target="_self" class="expertise-mega-menu-item" role="menuitem">Agent Management</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/customerexperience/contactcenter" target="_self" class="expertise-mega-menu-item" role="menuitem">Contact Center</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/customerexperience/customerexperiencemanagement" target="_self" class="expertise-mega-menu-item" role="menuitem">Customer Experience Management</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/customerexperience/fieldservice" target="_self" class="expertise-mega-menu-item" role="menuitem">Field Service</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/customerexperience/intelligentselfservice" target="_self" class="expertise-mega-menu-item" role="menuitem">Intelligent Self-Service</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/customerexperience/voiceofthecustomer" target="_self" class="expertise-mega-menu-item" role="menuitem">Voice of the Customer</a></li> </ul> <p> </p> <p><a href="https://www.ventanaresearch.com/digitalbusiness" rel="noopener"><strong>Digital Business</strong></a></p> <ul role="menu"> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/digitalbusiness/digital-applications" target="_self" role="menuitem">Digital Applications</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/digitalbusiness/digitalcommunications" target="_self" role="menuitem">Digital Communications</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/digitalbusiness/digital-intelligence" target="_self" role="menuitem">Digital Intelligence</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/digitalbusiness/digital-operations" target="_self" role="menuitem">Digital Operations</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/digitalbusiness/experiencemanagement" target="_self" role="menuitem">Experience Management</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/digitalbusiness/generative-ai" target="_self" role="menuitem">Generative AI</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/digitalbusiness/performancemanagement" target="_self" role="menuitem">Performance Management</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/digitalbusiness/sustainabilityandesg" target="_self" role="menuitem">Sustainability & ESG</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/digitalbusiness/workmanagement" target="_self" role="menuitem">Work Management</a></li> </ul></div> <span id="hs_cos_wrapper_Header-Global_" class="hs_cos_wrapper hs_cos_wrapper_widget hs_cos_wrapper_type_simple_menu" style="" data-hs-cos-general-type="widget" data-hs-cos-type="simple_menu"><ul></ul></span> <div class="mega-form"> </div> <div class="bottom_rich_text"> </div> </div> </div> <div class="minimal-mega-menu__col minimal-mega-menu__col3"> <div class="minimal-mega-menu__col__inner"> <div id="hs_cos_wrapper_Header-Global_" class="hs_cos_wrapper hs_cos_wrapper_widget hs_cos_wrapper_type_inline_rich_text" style="" data-hs-cos-general-type="widget" data-hs-cos-type="inline_rich_text" data-hs-cos-field="column_3.richtext"><p><a href="https://www.ventanaresearch.com/digitaltechnology" rel="noopener"><strong>Digital Technology</strong></a></p> <ul role="menu"> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/digitaltechnology/businesscontinuity" target="_self" role="menuitem"> Business Continuity</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/digitaltechnology/cloudcomputing" target="_self" role="menuitem"> Cloud Computing</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/digitaltechnology/devops" target="_self" role="menuitem"> DevOps and Platforms</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/digitaltechnology/digitalsecurity" target="_self" role="menuitem"> Digital Security</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/digitaltechnology/intelligentautomation" target="_self" role="menuitem"> Intelligent Automation</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/digitaltechnology/internetofthings" target="_self" role="menuitem"> IoT and Edge Computing</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/digitaltechnology/itops" target="_self" role="menuitem"> ITOps</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/digitaltechnology/it-service-management" target="_self" role="menuitem"> IT Service Management</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/digitaltechnology/observability" target="_self" role="menuitem"> Observability</a></li> </ul> <p> </p> <p><a href="https://www.ventanaresearch.com/humancapitalmanagement" rel="noopener"><strong>Human Capital Management</strong></a></p> <ul role="menu"> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/humancapitalmanagement/employeeexperience" target="_self" role="menuitem">Employee Experience</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/humancapitalmanagement/learningmanagement" target="_self" role="menuitem">Learning Management</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/humancapitalmanagement/payrollmanagement" target="_self" role="menuitem">Payroll Management</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/humancapitalmanagement/talentmanagement" target="_self" role="menuitem">Talent Management</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/humancaptialmanagement/totalcompensationmanagement" target="_self" role="menuitem">Total Compensation Management</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/humancapitalmanagement/workforcemanagement" target="_self" role="menuitem">Workforce Management</a></li> </ul></div> <span id="hs_cos_wrapper_Header-Global_" class="hs_cos_wrapper hs_cos_wrapper_widget hs_cos_wrapper_type_simple_menu" style="" data-hs-cos-general-type="widget" data-hs-cos-type="simple_menu"><ul></ul></span> <div class="bottom_rich_text"> </div> </div> </div> <div class="minimal-mega-menu__col minimal-mega-menu__col4"> <div class="minimal-mega-menu__col__inner"> <div id="hs_cos_wrapper_Header-Global_" class="hs_cos_wrapper hs_cos_wrapper_widget hs_cos_wrapper_type_inline_rich_text" style="" data-hs-cos-general-type="widget" data-hs-cos-type="inline_rich_text" data-hs-cos-field="column_4.richtext"><p><a href="https://www.ventanaresearch.com/marketing" rel="noopener"><strong>Marketing</strong></a></p> <ul role="menu"> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/marketing/customerdataplatforms" target="_self" role="menuitem">Customer Data Platforms</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/marketing/digitalexperienceplatforms" target="_self" role="menuitem">Digital Experience Platforms</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/marketing/digitalmarketing" target="_self" role="menuitem">Digital Marketing</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/marketing/intelligentmarketing" target="_self" role="menuitem">Intelligent Marketing</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/marketing/marketingperformancemanagement" target="_self" role="menuitem">Marketing Performance Management</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/marketing/productexperiencemanagement" target="_self" role="menuitem">Product Experience Management</a></li> </ul> <p> </p> <p><a href="https://www.ventanaresearch.com/officeoffinance" rel="noopener"><strong>Office of Finance</strong></a></p> <ul role="menu"> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/officeoffinance/businessplanning" target="_self" role="menuitem">Business Planning</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/officeoffinance/consolidate-and-close-management" target="_self" role="menuitem">Consolidate and Close Management</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/officeoffinance/digitalfinance" target="_self" role="menuitem">Digital Finance</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/officeoffinance/erpandcontinuousaccounting" target="_self" role="menuitem">ERP & Continuous Accounting</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/officeoffinance/order-to-cash" target="_self" role="menuitem">Order-to-Cash</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/officeoffinance/procure-to-pay" target="_self" role="menuitem">Procure-to-Pay</a></li> </ul></div> <span id="hs_cos_wrapper_Header-Global_" class="hs_cos_wrapper hs_cos_wrapper_widget hs_cos_wrapper_type_simple_menu" style="" data-hs-cos-general-type="widget" data-hs-cos-type="simple_menu"><ul></ul></span> <div class="bottom_rich_text"> </div> </div> </div> <div class="minimal-mega-menu__col minimal-mega-menu__col5"> <div class="minimal-mega-menu__col__inner"> <div id="hs_cos_wrapper_Header-Global_" class="hs_cos_wrapper hs_cos_wrapper_widget hs_cos_wrapper_type_inline_rich_text" style="" data-hs-cos-general-type="widget" data-hs-cos-type="inline_rich_text" data-hs-cos-field="column_5.richtext"><p><a href="https://www.ventanaresearch.com/officeofrevenue" rel="noopener"><strong>Office of Revenue</strong></a></p> <ul role="menu"> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/officeofrevenue/digitalcommerce" target="_self" role="menuitem">Digital Commerce</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/officeofrevenue/partnermanagement" target="_self" role="menuitem">Partner Management</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/officeofrevenue/revenuemanagement" target="_self" role="menuitem">Revenue Management</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/officeofrevenue/revenueperformancemanagement" target="_self" role="menuitem">Revenue Performance Management</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/officeofrevenue/salesengagement" target="_self" role="menuitem">Sales Engagement</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/officeofrevenue/subscriptionmanagement" target="_self" role="menuitem">Subscription Management</a></li> </ul> <p> </p> <p><a href="https://www.ventanaresearch.com/operationsandsupplychain" rel="noopener"><strong>Operations & Supply Chain</strong></a></p> <ul role="menu"> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/operationsandsupplychain/continuousplanning" target="_self" role="menuitem">Continuous Planning</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/operationsandsupplychain/continuousupplychainanderp" target="_self" role="menuitem">Continuous Supply Chain & ERP</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/operationsandsupplychain/productinformationmanagement" target="_self" role="menuitem">Product Information Management</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/operationsandsupplychain/propertytechnology" target="_self" role="menuitem">Property Technology</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/operationsandsupplychain/supplierrelationshipmanagement" target="_self" role="menuitem">Supplier Relationship Management</a></li> <li class="expertise-mega-menu"><a href="https://www.ventanaresearch.com/focus/operationsandsupplychain/sustainabilitymanagement" target="_self" role="menuitem">Sustainability Management</a></li> </ul></div> <span id="hs_cos_wrapper_Header-Global_" class="hs_cos_wrapper hs_cos_wrapper_widget hs_cos_wrapper_type_simple_menu" style="" data-hs-cos-general-type="widget" data-hs-cos-type="simple_menu"><ul></ul></span> <div class="bottom_rich_text"> </div> </div> </div> </div> </div> </div> <div class="minimal-mega-menu mega-menu-2 minimal-mega-menu--col3 minimal-mega-menu--33_33_33" data-mega-menu-title="Services"> <div class="minimal-content-wrapper"> <div class="minimal-mega-menu__inner"> <div class="minimal-mega-menu__col minimal-mega-menu__col1"> <div class="minimal-mega-menu__col__inner"> <div id="hs_cos_wrapper_Header-Global_" class="hs_cos_wrapper hs_cos_wrapper_widget hs_cos_wrapper_type_inline_rich_text" style="" data-hs-cos-general-type="widget" data-hs-cos-type="inline_rich_text" data-hs-cos-field="column_1.richtext"><p><a href="https://www.ventanaresearch.com/services/organizations" rel="noopener"><strong>Services for Organizations</strong></a></p> <p>Using our research, best practices and expertise, we help you understand how to optimize your business processes using applications, information and technology. We provide advisory, education, and assessment services to rapidly identify and prioritize areas for improvement and perform vendor selection</p> <p><strong><a href="https://www.ventanaresearch.com/services/strategy-sessions-for-users" rel="noopener">Consulting & Strategy Sessions</a></strong></p> <p><strong><a href="https://www.ventanaresearch.com/services/ventana_on-demand/organizations" rel="noopener">Ventana On Demand</a></strong></p></div> <span id="hs_cos_wrapper_Header-Global_" class="hs_cos_wrapper hs_cos_wrapper_widget hs_cos_wrapper_type_simple_menu" style="" data-hs-cos-general-type="widget" data-hs-cos-type="simple_menu"><ul></ul></span> <div class="mega-form"> </div> <div class="bottom_rich_text"> </div> </div> </div> <div class="minimal-mega-menu__col minimal-mega-menu__col2"> <div class="minimal-mega-menu__col__inner"> <div id="hs_cos_wrapper_Header-Global_" class="hs_cos_wrapper hs_cos_wrapper_widget hs_cos_wrapper_type_inline_rich_text" style="" data-hs-cos-general-type="widget" data-hs-cos-type="inline_rich_text" data-hs-cos-field="column_2.richtext"><p><a href="https://www.ventanaresearch.com/services/investment-firms" rel="noopener"><strong>Services for Investment Firms</strong></a></p> <p>We provide guidance using our market research and expertise to significantly improve your marketing, sales and product efforts. We offer a portfolio of advisory, research, thought leadership and digital education services to help optimize market strategy, planning and execution.</p> <p><strong><a href="https://www.ventanaresearch.com/services/strategy-sessions-for-users" rel="noopener">Consulting & Strategy Sessions</a></strong></p> <p><strong><a href="https://www.ventanaresearch.com/services/ventana_on-demand/investment-firms" rel="noopener">Ventana On Demand</a></strong></p></div> <span id="hs_cos_wrapper_Header-Global_" class="hs_cos_wrapper hs_cos_wrapper_widget hs_cos_wrapper_type_simple_menu" style="" data-hs-cos-general-type="widget" data-hs-cos-type="simple_menu"><ul></ul></span> <div class="mega-form"> </div> <div class="bottom_rich_text"> </div> </div> </div> <div class="minimal-mega-menu__col minimal-mega-menu__col3"> <div class="minimal-mega-menu__col__inner"> <div id="hs_cos_wrapper_Header-Global_" class="hs_cos_wrapper hs_cos_wrapper_widget hs_cos_wrapper_type_inline_rich_text" style="" data-hs-cos-general-type="widget" data-hs-cos-type="inline_rich_text" data-hs-cos-field="column_3.richtext"><p><a href="https://www.ventanaresearch.com/services/vendors" rel="noopener"><strong>Services for Technology Vendors</strong></a></p> <p>We provide guidance using our market research and expertise to significantly improve your marketing, sales and product efforts. We offer a portfolio of advisory, research, thought leadership and digital education services to help optimize market strategy, planning and execution.</p> <p><strong><a href="https://www.ventanaresearch.com/services/vendors/analyst_relations" rel="noopener">Analyst Relations</a></strong></p> <p><strong><a href="https://www.ventanaresearch.com/services/vendors/demand_generation" rel="noopener">Demand Generation</a></strong></p> <p><strong><a href="https://www.ventanaresearch.com/services/vendors/product-marketing" rel="noopener">Product Marketing</a></strong></p> <p><strong><a href="https://www.ventanaresearch.com/vendor-coverage" target="_self" role="menuitem">Market Coverage</a></strong></p> <p><strong><a href="https://www.ventanaresearch.com/briefing" target="_self" role="menuitem">Request a Briefing</a></strong><br><br><br></p></div> <span id="hs_cos_wrapper_Header-Global_" class="hs_cos_wrapper hs_cos_wrapper_widget hs_cos_wrapper_type_simple_menu" style="" data-hs-cos-general-type="widget" data-hs-cos-type="simple_menu"><ul></ul></span> <div class="bottom_rich_text"> </div> </div> </div> </div> </div> </div> <script src="https://robertkugel.isg-research.net/hs-fs/hub/2035844/hub_generated/template_assets/90531223305/1725882478811/Ventana_Research_2023/js/mmenu.min.js"></script> </div> <div id="hs_cos_wrapper_Structured_data" class="hs_cos_wrapper hs_cos_wrapper_widget hs_cos_wrapper_type_module" style="" data-hs-cos-general-type="widget" data-hs-cos-type="module"></div> <div class="blog-header background-image post_page_2" data-bg-color="secondary" style=" background-size:cover; background-position:50%; background-repeat:no-repeat; background-image:url(https://robertkugel.isg-research.net/hubfs/_images/_backgrounds_expertise/2024_VR_Office_of_Finance_Expertise_Image_AdobeStock_268736974_1200px.jpg); "> <div class="row-fluid"> <div class="blog-header__inner dnd-row"> <div class="blog--post__image dnd-section"> <img class="analyst-header-photo" src="https://robertkugel.isg-research.net/hubfs/_images/_team/Kugel.Robert%20Pic.Circle.png" style="padding: 10px; "> <br> <h1 class="analyst-header-title">Robert Kugel's Analyst Perspectives</h1> </div> </div> </div> </div> <div class="body-container-wrapper post_page_2"> <div class="blog-single"> <div class="blog-content-wrapper"> <p><a href="https://robertkugel.isg-research.net"><< Back to Blog Index</a></p> <div class="blog-post"> <div class="blog-post-header"> <h2><span id="hs_cos_wrapper_name" class="hs_cos_wrapper hs_cos_wrapper_meta_field hs_cos_wrapper_type_text" style="" data-hs-cos-general-type="meta_field" data-hs-cos-type="text">Country-by-Country Reporting Challenges Tax Departments</span></h2> <div class="blog-post__meta"> <div class="meta-content_v2">  <div class="content-meta"> <span class="author">Posted by <a href="https://robertkugel.isg-research.net/author/robert-kugel">Robert Kugel</a></span> <span class="blog-post__timestamp">Nov 6, 2017 11:14:06 PM</span> <span class="reading-minutes"> 4 minutes to read </span> </div> </div> <div class="narration_outer_parent"> <div class="narration_outer" id="narration-content" style="margin: 20px 0px;"> <div class="narration_inner">  <div id="hs_cos_wrapper_narration" class="hs_cos_wrapper hs_cos_wrapper_widget hs_cos_wrapper_type_module" style="" data-hs-cos-general-type="widget" data-hs-cos-type="module"><link rel="stylesheet" href="https://39666904.fs1.hubspotusercontent-na1.net/hubfs/39666904/raw_assets/media-default-modules/master/406/js_client_assets/assets/TrackPlayAnalytics-Cm48oVxd.css"> <link rel="stylesheet" href="https://39666904.fs1.hubspotusercontent-na1.net/hubfs/39666904/raw_assets/media-default-modules/master/406/js_client_assets/assets/Tooltip-DkS5dgLo.css"> <script type="text/javascript"> window.__hsEnvConfig = {"portalID":2035844,"hublet":"na1","hsEnv":"prod","hsDeployed":true,"hsJSRGates":["CMS:JSRenderer:SeparateIslandRenderOption","CMS:JSRenderer:GraphQLQueryBuild","CMS:JSRenderer:MinifyCSS","CMS:JSRenderer:GetServerSideProps","Jsr:DeployLambdasViaCommonAwsAccount","CMS:JSRenderer:LocalProxySchemaVersion1","CMS:JSRenderer:SharedDeps"]}; window.__hsServerPageUrl = "https:\u002F\u002Frobertkugel.isg-research.net\u002Fcountry-by-country-reporting-challenges-tax-departments-1"; window.__hsBasePath = "\u002Fcountry-by-country-reporting-challenges-tax-departments-1"; </script> </div> </div> </div> </div> </div> </div> <div class="blog-post__body"> <span id="hs_cos_wrapper_post_body" class="hs_cos_wrapper hs_cos_wrapper_meta_field hs_cos_wrapper_type_rich_text" style="" data-hs-cos-general-type="meta_field" data-hs-cos-type="rich_text"><p><span>In 2013, the <a href="http://en.wikipedia.org/wiki/Organisation_for_Economic_Co-operation_and_Development" target="_blank"><u>Organization for Economic Cooperation and Development (OECD)</u></a> published a report titled “Action Plan on <a href="http://www.oecd.org/tax/beps-reports.htm" target="_blank"><u>Base Erosion and Profit Shifting</u></a>” (commonly referred to as “BEPS”), which describes the challenges national governments face in enforcing taxation in an increasingly global environment with a growing share of digital commerce. Country-by-country (CbC) Reporting has developed in response to the concerns raised in the report. To date, 65 countries (including all members of the European Union but not the United States) are signatories of the multilateral competent authority agreement establishing CbC reporting.</span></p>  <p><span>Large multinational companies – ones with sales of 750 million euros or more – are now required to report a consistent set of financial and operating data to the tax authorities in the signatory countries in which they operate. This reporting is designed to give national tax authorities better visibility into each company’s relevant data to enable them to assess the adequacy of their tax payments. This includes revenue, income, cash taxes paid and taxes accrued, employment, capital, retained earnings, tangible assets and activities.</span></p> <p><span>CbC reporting is challenging larger multinational companies because of its requirement for unprecedented transparency and disclosure. Finance and tax departments will be better able to face CbC challenges using dedicated tax software and a tax data warehouse of record. The latter recasts of all of a corporation’s tax-relevant financial data in a tax-centric way. This is necessary because tax accounting exists in a parallel universe to financial and management accounting.</span></p> <p><span>Tax authorities are concerned that multinationals have been using artificial albeit legal means to avoid paying their fair share of taxes (“fair” is a fuzzy term, of course). Governments want to be able to pierce the corporate veil, so to speak, to be able to use some objective data to prevent this avoidance. In other words, they are hoping that CbC disclosures will result in higher tax payments.</span></p> <p><span>However, they may be disappointed. One reason why the pickings may be considerably slimmer than countries suppose is U.S. tax reform. The largest share of large multinationals is headquartered in the United States, and many of those trade in intellectual property (IP). The ethereal nature of IP makes it harder to pin down how much economic value is created within a given legal entity. Because of this, these companies have found it possible – and profitable – to shift a considerable amount of income to low-tax countries. If the United States reduces its corporate tax rate substantially, many of the tax-management schemes now in use will cease to have value because income will be recognized in legal entities domiciled in the U.S.</span></p> <p><span>Amidst all this turmoil and potential for change, large multinationals are recognizing that they need to manage their tax reporting to host countries more carefully. There’s a real danger that country-by-country reporting will expose them to reputational and financial risk even if they follow the letter of the law. These companies will need to be transparent and consistent in what they report to local tax collectors. Senior executives, country managers and boards of directors will need to review in advance the data that will be disclosed. Corporations may find there are trade-offs to consider in their income and tax structures. To do all of this consistently and well, they must have information systems to make their tax compliance efficient, consistent, transparent and reliable.</span></p> <p><span>In theory, a corporation that pays its legally mandated taxes should have nothing to fear from CbC reporting.</span><span> </span><span>However, despite organizations’ best efforts to keep tax-related data confidential, it’s likely that there will be leaks that have the potential for reputation damage. This is particularly true if politicians or activists in countries leak selective information. Governments might want to do this to extract additional revenue from the company. Activists or opposition parties might use it to embarrass their government. Beyond the simple cases, what constitutes the right amount of income can be complex, especially when a corporation’s total tax payments are considered.</span></p> <p><span>One of the most important things companies operating in multiple tax jurisdictions can do is be certain that the data that they present to each country is consistent and optimized for the optics of country-by-country reporting. In my view, that means having a “single version of truth” – an authoritative data source – from which it prepares individual country income tax calculations as well as its CbC reports. They also need the ability to build a defensible allocation of their worldwide income, tax and operational data. The needs for both the authoritative data source and the ability to optimize the allocation of reported income means having the right technology to manage what amounts to a large and complex data set as well as the right technology for analyzing it. That technology is not the desktop spreadsheets that most corporate tax department use.</span></p> <p><span>Technology can play an important role in reducing risk associated with CbC reporting. Our<span> </span><a href="//www.ventanaresearch.com/research/benchmarkdetail.aspxid4561" target="_blank"><u>Office of Finance benchmark research</u></a> found<a href="//www.ventanaresearch.com/research/benchmarkdetail.aspxid4561" target="_blank" data-mce-target="_blank"><img src="https://robertkugel.isg-research.net/hs-fs/hubfs/vr_Office_of_Finance_15_tax_depts_and_spreadsheets_updated-2.png?width=320&name=vr_Office_of_Finance_15_tax_depts_and_spreadsheets_updated-2.png" alt="vr_Office_of_Finance_15_tax_depts_and_spreadsheets_updated-2.png" width="320" style="width: 320px; margin: 0px 0px 10px 10px; float: right;" srcset="https://robertkugel.isg-research.net/hs-fs/hubfs/vr_Office_of_Finance_15_tax_depts_and_spreadsheets_updated-2.png?width=160&name=vr_Office_of_Finance_15_tax_depts_and_spreadsheets_updated-2.png 160w, https://robertkugel.isg-research.net/hs-fs/hubfs/vr_Office_of_Finance_15_tax_depts_and_spreadsheets_updated-2.png?width=320&name=vr_Office_of_Finance_15_tax_depts_and_spreadsheets_updated-2.png 320w, https://robertkugel.isg-research.net/hs-fs/hubfs/vr_Office_of_Finance_15_tax_depts_and_spreadsheets_updated-2.png?width=480&name=vr_Office_of_Finance_15_tax_depts_and_spreadsheets_updated-2.png 480w, https://robertkugel.isg-research.net/hs-fs/hubfs/vr_Office_of_Finance_15_tax_depts_and_spreadsheets_updated-2.png?width=640&name=vr_Office_of_Finance_15_tax_depts_and_spreadsheets_updated-2.png 640w, https://robertkugel.isg-research.net/hs-fs/hubfs/vr_Office_of_Finance_15_tax_depts_and_spreadsheets_updated-2.png?width=800&name=vr_Office_of_Finance_15_tax_depts_and_spreadsheets_updated-2.png 800w, https://robertkugel.isg-research.net/hs-fs/hubfs/vr_Office_of_Finance_15_tax_depts_and_spreadsheets_updated-2.png?width=960&name=vr_Office_of_Finance_15_tax_depts_and_spreadsheets_updated-2.png 960w" sizes="(max-width: 320px) 100vw, 320px"></a><span> </span>that almost all (90%) of midsize and larger companies use desktop spreadsheets for the tax calculations and provision in their tax departments; 52 percent use them exclusively. One important reason they use spreadsheets is to recast and record statutory financial data to make it relevant for tax analysis and provisioning. Not only is this process time-consuming, it’s a substantial source of calculation risk and increases the likelihood that the company presents an inconsistent set of numbers for CbC reporting. Working from a tax database of record ensures consistency and can provide management and the board of directors greater visibility and transparency into the company’s tax process and positions.</span></p> <p><span>To the extent that tax accountants can cut the time they spend wrangling spreadsheets, they can be doing more analysis and optimization of their tax provision and tax positions. They would be able to spend more time advising the CFO, CEO and their board on strategies for tax compliance to minimize tax expense while limiting the risk of non-compliance and the potential for reputational risk. Being well prepared to defend the taxes the company is paying to countries in which it operates ought to be a priority for CFOs.</span></p> <p>Regards,</p> <p>Robert Kugel</p> <p>Senior Vice President Research</p> <p>Follow me on<span> </span><span style="text-decoration: underline;"><a href="@rdkugelVR" target="_blank">Twitter</a></span></p> <p>and connect with me on<span> </span><span style="text-decoration: underline;"><a href="http://www.linkedin.com/in/robertkugel" target="_blank">LinkedIn</a></span>.</p></span> </div> <span id="hs_cos_wrapper_blog_social_sharing" class="hs_cos_wrapper hs_cos_wrapper_widget hs_cos_wrapper_type_blog_social_sharing" style="" data-hs-cos-general-type="widget" data-hs-cos-type="blog_social_sharing"> <div class="hs-blog-social-share"> <ul class="hs-blog-social-share-list"> </ul> </div> </span> <div class="blog-post__tags"> <span id="hs_cos_wrapper_" class="hs_cos_wrapper hs_cos_wrapper_widget hs_cos_wrapper_type_icon" style="" data-hs-cos-general-type="widget" data-hs-cos-type="icon"><svg version="1.0" xmlns="http://www.w3.org/2000/svg" viewbox="0 0 512 512" aria-hidden="true"><g id="tag1_layer"><path d="M0 252.118V48C0 21.49 21.49 0 48 0h204.118a48 48 0 0 1 33.941 14.059l211.882 211.882c18.745 18.745 18.745 49.137 0 67.882L293.823 497.941c-18.745 18.745-49.137 18.745-67.882 0L14.059 286.059A48 48 0 0 1 0 252.118zM112 64c-26.51 0-48 21.49-48 48s21.49 48 48 48 48-21.49 48-48-21.49-48-48-48z" /></g></svg></span> <a class="blog-post__tag-link" href="https://robertkugel.isg-research.net/topic/erp">ERP</a>, <a class="blog-post__tag-link" href="https://robertkugel.isg-research.net/topic/grc">GRC</a>, <a class="blog-post__tag-link" href="https://robertkugel.isg-research.net/topic/audit">audit</a>, <a class="blog-post__tag-link" href="https://robertkugel.isg-research.net/topic/finance-transformation">finance transformation</a>, <a class="blog-post__tag-link" href="https://robertkugel.isg-research.net/topic/longview">LongView</a>, <a class="blog-post__tag-link" href="https://robertkugel.isg-research.net/topic/tax">Tax</a>, <a class="blog-post__tag-link" href="https://robertkugel.isg-research.net/topic/business-analytics">Business Analytics</a>, <a class="blog-post__tag-link" href="https://robertkugel.isg-research.net/topic/oracle">Oracle</a>, <a class="blog-post__tag-link" href="https://robertkugel.isg-research.net/topic/cfo">CFO</a>, <a class="blog-post__tag-link" href="https://robertkugel.isg-research.net/topic/vertex">Vertex</a>, <a class="blog-post__tag-link" href="https://robertkugel.isg-research.net/topic/fpm">FPM</a>, <a class="blog-post__tag-link" href="https://robertkugel.isg-research.net/topic/legal">legal</a>, <a class="blog-post__tag-link" href="https://robertkugel.isg-research.net/topic/tax-optimization">tax optimization</a>, <a class="blog-post__tag-link" href="https://robertkugel.isg-research.net/topic/tax-data-warehouse-thomson-reuters-multinational">tax data warehouse Thomson-Reuters multinational</a>, <a class="blog-post__tag-link" href="https://robertkugel.isg-research.net/topic/international-tax">international tax</a>, <a class="blog-post__tag-link" href="https://robertkugel.isg-research.net/topic/tax-compliance">tax compliance</a> </div>  <div id="hs_cos_wrapper_Author_Data" class="hs_cos_wrapper hs_cos_wrapper_widget hs_cos_wrapper_type_module" style="" data-hs-cos-general-type="widget" data-hs-cos-type="module">  <section id="country-by-country-reporting-challenges-tax-departments-1" class=""> <div class="bioSnippet"> <div class="presenter-box span12"> <img class="face" src="https://robertkugel.isg-research.net/hubfs/Kugel.Robert%20Pic.Circle.png"> <h5><a href="https://robertkugel.ventanaresearch.com/">Robert Kugel</a></h5> <h5>Executive Director, Business Research </h5> <ul class="social-share"> <li><a href="https://www.facebook.com/ventanaresearch/" target="_blank" class="facebook"><i class="fa fa-facebook"></i></a></li> <li><a href="https://twitter.com/rdkugelvr" target="_blank" class="twitter"><i class="fa fa-brands fa-x-twitter"></i></a></li> <li><a href="https://www.linkedin.com/in/robertkugel/" target="_blank" class="linkedin"><i class="fa fa-linkedin"></i></a></li> </ul> <p> Robert Kugel leads business software research for ISG Software Research. His team covers technology and applications spanning front- and back-office enterprise functions, and he runs the Office of Finance area of expertise. Rob is a CFA charter holder and a published author and thought leader on integrated business planning (IBP). </p> </div> </div> </section> </div> </div> <style> .blog-recent-posts__list.index-1 .blog-index__post { margin-bottom: 20px; /* padding-bottom: 0px; */ /* background: #ffffff; */ width: 50%; /* margin-right: 25px; */ display: flex; flex-direction: column; } .blog-index__post{ display: table; width: 100%; height: 60%; } .blog-index__post .blog-index__post-image { width: 100%; overflow: hidden; display: table-cell; vertical-align: middle; text-align: center; } </style>  <style> .related-post-item { text-align: center; height: 350px; /*height:fit-content;*/ border: solid 1px; border-radius: 2px; margin: 15px; } .related-image { display: table; width: 100%; height: 70%; } .related-image .related-image-wrapper { width: 100%; overflow: hidden; display: table-cell; vertical-align: middle; text-align: center; } .related-title { display: table; height: 30%; width: 100%; } .related-title h4 { padding-top:10px; font-size:14px; } </style> <div class="row-fluid span12" style="padding: 20px 0 20px 0;"> <h3>Related posts</h3> <a class="related-post-link" href="https://robertkugel.isg-research.net/adopt-the-virtual-audit-to-improve-audit-quality"><div class="span5 related-post-item"> <div class="related-image"><div class="related-image-wrapper" style="background-image:url(https://robertkugel.isg-research.net/hubfs/Adopt_the_Virtual_Audit_to_Improve_Audit_Quality.png); background-size: 100% auto; background-repeat: no-repeat; background-position: 50% 50%;height:fit-content;"></div></div> <div class="related-title"><h4>Adopt the Virtual Audit to Improve Audit Quality</h4></div> </div></a> <a class="related-post-link" href="https://robertkugel.isg-research.net/our-focus-on-purchasing-sourcing-and-payments-in-2023"><div class="span5 related-post-item"> <div class="related-image"><div class="related-image-wrapper" style="background-image:url(https://robertkugel.isg-research.net/hubfs/Our_Focus_on_Purchasing_Sourcing_and_Payments_in_2023%20.png); background-size: 100% auto; background-repeat: no-repeat; background-position: 50% 50%;height:fit-content;"></div></div> <div class="related-title"><h4>Our Focus on Purchasing, Sourcing and Payments in 2023</h4></div> </div></a> </div> <div class="row-fluid span12" style="padding: 20px 0 20px 0;"> <h3>Related Research</h3> <a class="related-post-link" href="https://blog.isg-research.net/gaining-financial-management-effectiveness-in-midsize-enterprises" target="_blank"> <div class="span5 related-post-item"> <div class="related-image"> <div class="related-image-wrapper" style="background-image:url(https://robertkugel.isg-research.net/hubfs/Gaining_Financial_Management_Effectiveness_in_Midsize_Enterprises.png); background-size: 100% auto; background-repeat: no-repeat; background-position: 50% 50%;"></div> </div> <div class="related-title"> <h4>Gaining Financial Management Effectiveness in Midsize Enterprises<br> <span style="color: #CC6227">Analyst Perspective</span></h4> </div> </div> </a> <a class="related-post-link" href="https://blog.isg-research.net/infors-velocity-summit-highlights-multiple-advances-and-enhancements" target="_blank"> <div class="span5 related-post-item"> <div class="related-image"> <div class="related-image-wrapper" style="background-image:url(https://robertkugel.isg-research.net/hubfs/Infor%E2%80%99s_Velocity_Summit_Highlights_Multiple_Advances_and_Enhancements.png); background-size: 100% auto; background-repeat: no-repeat; background-position: 50% 50%;"></div> </div> <div class="related-title"> <h4>Infor’s Velocity Summit Highlights Multiple Advances and Enhancements<br> <span style="color: #CC6227">Analyst Perspective</span></h4> </div> </div> </a> </div>  </div> <div class="blog-sidebar">  <style> .blog-sidebar h3 { font-size: 18px; margin-bottom: 30px; position: relative; color: var(--light_blue); padding-top:40px; } .btn-secondary, .filter-expand-link { text-transform: uppercase; background-color: #113049!important; border-color: #113049!important; color: #ffffff!important; transition: all .15s ease-in-out; animation-timing-function: ease-in-out; font-family: 'Open Sans', sans-serif; font-style: normal; font-weight: 500; text-decoration: none; font-size: 0.875rem; line-height: 1.4000000000000001rem; border-radius: 6px; height: 3.5rem; text-align: center; padding: 0 2.8125rem; border: 1px solid; display: -webkit-inline-box; display: -ms-inline-flexbox; display: inline-flex; -webkit-box-align: center; -ms-flex-align: center; align-items: center; } .filter-expand-link { text-transform: uppercase; background-color: #113049!important; border-color: #113049!important; color: #ffffff!important; transition: all .15s ease-in-out; animation-timing-function: ease-in-out; font-family: 'Open Sans', sans-serif; font-style: normal; font-weight: 500; text-decoration: none; font-size: 0.875rem; line-height: 1.4000000000000001rem; border-radius: 6px; height: 3.5rem; text-align: center; padding: 0 2.8125rem; border: 1px solid; display: -webkit-inline-box; display: -ms-inline-flexbox; display: inline-flex; -webkit-box-align: center; -ms-flex-align: center; align-items: center; } </style> <span class="hs-cta-wrapper" id="hs-cta-wrapper-960cd0b7-7494-40d3-ac1c-5825d5a075be"><span class="hs-cta-node hs-cta-960cd0b7-7494-40d3-ac1c-5825d5a075be" id="hs-cta-960cd0b7-7494-40d3-ac1c-5825d5a075be"><a href="https://cta-redirect.hubspot.com/cta/redirect/2035844/960cd0b7-7494-40d3-ac1c-5825d5a075be"><img class="hs-cta-img" id="hs-cta-img-960cd0b7-7494-40d3-ac1c-5825d5a075be" style="border-width:0px;" src="https://no-cache.hubspot.com/cta/default/2035844/960cd0b7-7494-40d3-ac1c-5825d5a075be.png" alt="JOIN OUR COMMUNITY"></a></span><script charset="utf-8" src="https://js.hscta.net/cta/current.js"></script><script type="text/javascript"> hbspt.cta.load(2035844, '960cd0b7-7494-40d3-ac1c-5825d5a075be', {"useNewLoader":"true","region":"na1"}); </script></span>   <span id="hs_cos_wrapper_module_1495215326694198" class="hs_cos_wrapper hs_cos_wrapper_widget hs_cos_wrapper_type_rich_text" style="" data-hs-cos-general-type="widget" data-hs-cos-type="rich_text"><h3 style="color: var(--light_blue);">Our Analyst Perspective Policy</h3> <ul> <li style="display: none; list-style: none;"> <p>Ventana Research’s Analyst Perspectives are fact-based analysis and guidance on business, <g class="gr_ gr_12 gr-alert gr_gramm gr_inline_cards gr_run_anim Punctuation only-ins replaceWithoutSep" id="12" data-gr-id="12">industry</g> and technology vendor trends. Each Analyst Perspective presents the view of the analyst who is an established subject matter expert on new developments, business and technology trends, findings from our research, or best practice insights.</p> <p>Each is prepared and reviewed in accordance with Ventana Research’s strict standards for accuracy and objectivity and reviewed to ensure it delivers reliable and actionable insights. It is reviewed and edited by research management and is approved by the Chief Research Officer; no individual or organization outside of Ventana Research reviews any Analyst Perspective before it is published. If you have any issue with an Analyst Perspective, please email them to <a href="mailto:ChiefResearchOfficer@isg-research.net">ChiefResearchOfficer@isg-research.net</a></p> </li> </ul> <a class="btn-secondary" href="https://www.isg-research.net/analyst-perspective-policy">View Policy</a></span>  <div id="hs_cos_wrapper_module_168621267066296" class="hs_cos_wrapper hs_cos_wrapper_widget hs_cos_wrapper_type_module" style="" data-hs-cos-general-type="widget" data-hs-cos-type="module"><style> </style> <h3 style="color: #255a89;">Our Analysts</h3>  <div class="row-fluid"> <div class="span6" style="text-align: center;"> <a href="https://davidmenninger.isg-research.net"> <img class="analyst_img" style="width: 100px;" src="https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/Menninger.David%20Pic.Circle.png?width=100&name=Menninger.David%20Pic.Circle.png" alt="David Menninger" width="100" data-constrained="true" caption="false" sizes="(max-width: 100px) 100vw, 100px" srcset="https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/Menninger.David%20Pic.Circle.png?width=50&name=Menninger.David%20Pic.Circle.png 50w, https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/Menninger.David%20Pic.Circle.png?width=100&name=Menninger.David%20Pic.Circle.png 100w, https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/Menninger.David%20Pic.Circle.png?width=150&name=Menninger.David%20Pic.Circle.png 150w, https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/Menninger.David%20Pic.Circle.png?width=200&name=Menninger.David%20Pic.Circle.png 200w, https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/Menninger.David%20Pic.Circle.png?width=250&name=Menninger.David%20Pic.Circle.png 250w, https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/Menninger.David%20Pic.Circle.png?width=300&name=Menninger.David%20Pic.Circle.png 300w"> <h5 class="analyst_name">David Menninger</h5> </a> </div> <div class="span6" style="text-align: center;"> <a href="https://jefforr.isg-research.net"> <img class="analyst_img" style="width: 100px;" src="https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/Orr.Jeff.Circle.png?width=100&name=Orr.Jeff.Circle.png" alt="Jeff Orr" width="100" data-constrained="true" caption="false" srcset="https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/Orr.Jeff.Circle.png?width=50&name=Orr.Jeff.Circle.png 50w, https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/Orr.Jeff.Circle.png?width=100&name=Orr.Jeff.Circle.png 100w, https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/Orr.Jeff.Circle.png?width=150&name=Orr.Jeff.Circle.png 150w, https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/Orr.Jeff.Circle.png?width=200&name=Orr.Jeff.Circle.png 200w, https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/Orr.Jeff.Circle.png?width=250&name=Orr.Jeff.Circle.png 250w, https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/Orr.Jeff.Circle.png?width=300&name=Orr.Jeff.Circle.png 300w" sizes="(max-width: 100px) 100vw, 100px"> <h5 class="analyst_name">Jeff Orr</h5> </a> </div> </div>   <div class="row-fluid"> <div class="span6" style="text-align: center;"> <a href="https://keithdawson.isg-research.net"> <img class="analyst_img" style="width: 100px;" src="https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/Dawson.Keith%20Pic.Circle.png?width=100&name=Dawson.Keith%20Pic.Circle.png" alt="Keith Dawson" width="100" data-constrained="true" caption="false" sizes="(max-width: 100px) 100vw, 100px" srcset="https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/Dawson.Keith%20Pic.Circle.png?width=50&name=Dawson.Keith%20Pic.Circle.png 50w, https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/Dawson.Keith%20Pic.Circle.png?width=100&name=Dawson.Keith%20Pic.Circle.png 100w, https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/Dawson.Keith%20Pic.Circle.png?width=150&name=Dawson.Keith%20Pic.Circle.png 150w, https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/Dawson.Keith%20Pic.Circle.png?width=200&name=Dawson.Keith%20Pic.Circle.png 200w, https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/Dawson.Keith%20Pic.Circle.png?width=250&name=Dawson.Keith%20Pic.Circle.png 250w, https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/Dawson.Keith%20Pic.Circle.png?width=300&name=Dawson.Keith%20Pic.Circle.png 300w"> <h5 class="analyst_name">Keith Dawson</h5> </a> </div> <div class="span6" style="text-align:center;"> <a href="https://marksmith.isg-research.net"> <img class="analyst_img" style="width: 100px;" src="https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/Smith.Mark%20Pic.Circle.png?width=100&name=Smith.Mark%20Pic.Circle.png" alt="Mark Smith" width="100" data-constrained="true" caption="false" sizes="(max-width: 100px) 100vw, 100px" srcset="https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/Smith.Mark%20Pic.Circle.png?width=50&name=Smith.Mark%20Pic.Circle.png 50w, https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/Smith.Mark%20Pic.Circle.png?width=100&name=Smith.Mark%20Pic.Circle.png 100w, https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/Smith.Mark%20Pic.Circle.png?width=150&name=Smith.Mark%20Pic.Circle.png 150w, https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/Smith.Mark%20Pic.Circle.png?width=200&name=Smith.Mark%20Pic.Circle.png 200w, https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/Smith.Mark%20Pic.Circle.png?width=250&name=Smith.Mark%20Pic.Circle.png 250w, https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/Smith.Mark%20Pic.Circle.png?width=300&name=Smith.Mark%20Pic.Circle.png 300w"> <h5 class="analyst_name">Mark Smith</h5> </a> </div> </div>   <div class="row-fluid"> <div class="span6" style="text-align: center;"> <a href="https://mattaslett.isg-research.net"> <img class="analyst_img" style="width: 100px;" src="https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/Aslett.Matt%20Pic.Circle.png?width=100&name=Aslett.Matt%20Pic.Circle.png" alt="Matt Aslett" width="100" data-constrained="true" caption="false" sizes="(max-width: 100px) 100vw, 100px" srcset="https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/Aslett.Matt%20Pic.Circle.png?width=50&name=Aslett.Matt%20Pic.Circle.png 50w, https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/Aslett.Matt%20Pic.Circle.png?width=100&name=Aslett.Matt%20Pic.Circle.png 100w, https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/Aslett.Matt%20Pic.Circle.png?width=150&name=Aslett.Matt%20Pic.Circle.png 150w, https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/Aslett.Matt%20Pic.Circle.png?width=200&name=Aslett.Matt%20Pic.Circle.png 200w, https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/Aslett.Matt%20Pic.Circle.png?width=250&name=Aslett.Matt%20Pic.Circle.png 250w, https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/Aslett.Matt%20Pic.Circle.png?width=300&name=Aslett.Matt%20Pic.Circle.png 300w"> <h5 class="analyst_name">Matt Aslett</h5> </a> </div> <div class="span6" style="text-align: center;"> <a href="https://matthewbrown.isg-research.net/"> <img class="analyst_img" style="width: 100px;" src="https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/profile_vr_matthew_brown_circle_900x900.png?width=100&name=profile_vr_matthew_brown_circle_900x900.png" alt="Matthew Brown" width="100" data-constrained="true" caption="false" sizes="(max-width: 100px) 100vw, 100px" srcset="https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/profile_vr_matthew_brown_circle_900x900.png?width=50&name=profile_vr_matthew_brown_circle_900x900.png 50w, https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/profile_vr_matthew_brown_circle_900x900.png?width=100&name=profile_vr_matthew_brown_circle_900x900.png 100w, https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/profile_vr_matthew_brown_circle_900x900.png?width=150&name=profile_vr_matthew_brown_circle_900x900.png 150w, https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/profile_vr_matthew_brown_circle_900x900.png?width=200&name=profile_vr_matthew_brown_circle_900x900.png 200w, https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/profile_vr_matthew_brown_circle_900x900.png?width=250&name=profile_vr_matthew_brown_circle_900x900.png 250w, https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/profile_vr_matthew_brown_circle_900x900.png?width=300&name=profile_vr_matthew_brown_circle_900x900.png 300w"> <h5 class="analyst_name">Matthew Brown</h5> </a> </div> </div>   <div class="row-fluid"> <div class="span6" style="text-align: center;"> <a href="https://robertkugel.isg-research.net"> <img class="analyst_img" style="width: 100px;" src="https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/Kugel.Robert%20Pic.Circle.png?width=100&name=Kugel.Robert%20Pic.Circle.png" alt="Robert Kugel" width="100" data-constrained="true" caption="false" sizes="(max-width: 100px) 100vw, 100px" srcset="https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/Kugel.Robert%20Pic.Circle.png?width=50&name=Kugel.Robert%20Pic.Circle.png 50w, https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/Kugel.Robert%20Pic.Circle.png?width=100&name=Kugel.Robert%20Pic.Circle.png 100w, https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/Kugel.Robert%20Pic.Circle.png?width=150&name=Kugel.Robert%20Pic.Circle.png 150w, https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/Kugel.Robert%20Pic.Circle.png?width=200&name=Kugel.Robert%20Pic.Circle.png 200w, https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/Kugel.Robert%20Pic.Circle.png?width=250&name=Kugel.Robert%20Pic.Circle.png 250w, https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/Kugel.Robert%20Pic.Circle.png?width=300&name=Kugel.Robert%20Pic.Circle.png 300w"> <h5 class="analyst_name">Robert Kugel</h5> </a> </div> <div class="span6" style="text-align: center;"> <a href="https://stephenhurrell.isg-research.net"> <img class="analyst_img" style="width: 100px;" src="https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/Hurrell.Stephen%20Pic.Circle.png?width=100&name=Hurrell.Stephen%20Pic.Circle.png" alt="Stephen Hurrell" width="100" data-constrained="true" caption="false" sizes="(max-width: 100px) 100vw, 100px" srcset="https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/Hurrell.Stephen%20Pic.Circle.png?width=50&name=Hurrell.Stephen%20Pic.Circle.png 50w, https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/Hurrell.Stephen%20Pic.Circle.png?width=100&name=Hurrell.Stephen%20Pic.Circle.png 100w, https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/Hurrell.Stephen%20Pic.Circle.png?width=150&name=Hurrell.Stephen%20Pic.Circle.png 150w, https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/Hurrell.Stephen%20Pic.Circle.png?width=200&name=Hurrell.Stephen%20Pic.Circle.png 200w, https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/Hurrell.Stephen%20Pic.Circle.png?width=250&name=Hurrell.Stephen%20Pic.Circle.png 250w, https://robertkugel.isg-research.net/hs-fs/hubfs/_images/_team/Hurrell.Stephen%20Pic.Circle.png?width=300&name=Hurrell.Stephen%20Pic.Circle.png 300w"> <h5 class="analyst_name">Stephen Hurrell</h5> </a> </div> </div>   <div class="row-fluid">  <div style="text-align: center;"> <a href="https://blog.isg-research.net"> <img class="analyst_img" style="width: 100px;" src="https://robertkugel.isg-research.net/hs-fs/hubfs/ISG_Bug_Reverse_Transparent.png?width=100&name=ISG_Bug_Reverse_Transparent.png" alt="ISG Software Research" width="100" data-constrained="true" caption="false" srcset="https://robertkugel.isg-research.net/hs-fs/hubfs/ISG_Bug_Reverse_Transparent.png?width=50&name=ISG_Bug_Reverse_Transparent.png 50w, https://robertkugel.isg-research.net/hs-fs/hubfs/ISG_Bug_Reverse_Transparent.png?width=100&name=ISG_Bug_Reverse_Transparent.png 100w, https://robertkugel.isg-research.net/hs-fs/hubfs/ISG_Bug_Reverse_Transparent.png?width=150&name=ISG_Bug_Reverse_Transparent.png 150w, https://robertkugel.isg-research.net/hs-fs/hubfs/ISG_Bug_Reverse_Transparent.png?width=200&name=ISG_Bug_Reverse_Transparent.png 200w, https://robertkugel.isg-research.net/hs-fs/hubfs/ISG_Bug_Reverse_Transparent.png?width=250&name=ISG_Bug_Reverse_Transparent.png 250w, https://robertkugel.isg-research.net/hs-fs/hubfs/ISG_Bug_Reverse_Transparent.png?width=300&name=ISG_Bug_Reverse_Transparent.png 300w" sizes="(max-width: 100px) 100vw, 100px"> <h5 class="analyst_name">ISG Software Research</h5> </a> </div> </div>  </div> <div id="hs_cos_wrapper_module_1552944263900179" class="hs_cos_wrapper hs_cos_wrapper_widget hs_cos_wrapper_type_module widget-type-form" style="" data-hs-cos-general-type="widget" data-hs-cos-type="module"> <span id="hs_cos_wrapper_module_1552944263900179_" class="hs_cos_wrapper hs_cos_wrapper_widget hs_cos_wrapper_type_form" style="" data-hs-cos-general-type="widget" data-hs-cos-type="form"><h3 id="hs_cos_wrapper_module_1552944263900179_title" class="hs_cos_wrapper form-title" data-hs-cos-general-type="widget_field" data-hs-cos-type="text"><span style="color: var(--light_blue);">Subscribe to Email Updates</span></h3> <div id="hs_form_target_module_1552944263900179"></div> </span> </div>  <span id="hs_cos_wrapper_module_147975372439311792" class="hs_cos_wrapper hs_cos_wrapper_widget hs_cos_wrapper_type_post_filter" style="" data-hs-cos-general-type="widget" data-hs-cos-type="post_filter"><div class="block"> <h3>Posts by Month</h3> <div class="widget-module"> <ul> <li> <a href="https://robertkugel.isg-research.net/archive/2024/11">November 2024 <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li> <a href="https://robertkugel.isg-research.net/archive/2024/10">October 2024 <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li> <a href="https://robertkugel.isg-research.net/archive/2024/09">September 2024 <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li> <a href="https://robertkugel.isg-research.net/archive/2024/08">August 2024 <span class="filter-link-count" dir="ltr">(5)</span></a> </li> <li> <a href="https://robertkugel.isg-research.net/archive/2024/07">July 2024 <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li> <a href="https://robertkugel.isg-research.net/archive/2024/06">June 2024 <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li> <a href="https://robertkugel.isg-research.net/archive/2024/05">May 2024 <span class="filter-link-count" dir="ltr">(7)</span></a> </li> <li> <a href="https://robertkugel.isg-research.net/archive/2024/04">April 2024 <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li> <a href="https://robertkugel.isg-research.net/archive/2024/03">March 2024 <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li> <a href="https://robertkugel.isg-research.net/archive/2024/02">February 2024 <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li> <a href="https://robertkugel.isg-research.net/archive/2024/01">January 2024 <span class="filter-link-count" dir="ltr">(5)</span></a> </li> <li> <a href="https://robertkugel.isg-research.net/archive/2023/12">December 2023 <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2023/11">November 2023 <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2023/10">October 2023 <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2023/09">September 2023 <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2023/08">August 2023 <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2023/07">July 2023 <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2023/06">June 2023 <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2023/05">May 2023 <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2023/04">April 2023 <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2023/03">March 2023 <span class="filter-link-count" dir="ltr">(7)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2023/02">February 2023 <span class="filter-link-count" dir="ltr">(5)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2023/01">January 2023 <span class="filter-link-count" dir="ltr">(6)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2022/12">December 2022 <span class="filter-link-count" dir="ltr">(6)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2022/11">November 2022 <span class="filter-link-count" dir="ltr">(8)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2022/10">October 2022 <span class="filter-link-count" dir="ltr">(5)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2022/09">September 2022 <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2022/08">August 2022 <span class="filter-link-count" dir="ltr">(5)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2022/07">July 2022 <span class="filter-link-count" dir="ltr">(5)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2022/06">June 2022 <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2022/05">May 2022 <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2022/04">April 2022 <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2022/03">March 2022 <span class="filter-link-count" dir="ltr">(5)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2022/02">February 2022 <span class="filter-link-count" dir="ltr">(6)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2022/01">January 2022 <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2021/12">December 2021 <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2021/11">November 2021 <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2021/10">October 2021 <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2021/09">September 2021 <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2021/08">August 2021 <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2021/06">June 2021 <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2021/05">May 2021 <span class="filter-link-count" dir="ltr">(5)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2021/04">April 2021 <span class="filter-link-count" dir="ltr">(6)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2021/03">March 2021 <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2021/02">February 2021 <span class="filter-link-count" dir="ltr">(6)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2020/12">December 2020 <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2020/11">November 2020 <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2020/10">October 2020 <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2020/09">September 2020 <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2020/08">August 2020 <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2020/07">July 2020 <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2020/06">June 2020 <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2020/05">May 2020 <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2020/04">April 2020 <span class="filter-link-count" dir="ltr">(6)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2020/03">March 2020 <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2020/02">February 2020 <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2020/01">January 2020 <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2019/12">December 2019 <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2019/11">November 2019 <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2019/10">October 2019 <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2019/09">September 2019 <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2019/08">August 2019 <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2019/05">May 2019 <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2019/04">April 2019 <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2019/03">March 2019 <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2019/02">February 2019 <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2019/01">January 2019 <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2018/12">December 2018 <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2018/11">November 2018 <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2018/10">October 2018 <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2018/09">September 2018 <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2018/08">August 2018 <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2018/07">July 2018 <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2018/05">May 2018 <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2018/04">April 2018 <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2018/03">March 2018 <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2018/02">February 2018 <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2017/12">December 2017 <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2017/11">November 2017 <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2017/10">October 2017 <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2017/09">September 2017 <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2017/08">August 2017 <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2017/07">July 2017 <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2017/06">June 2017 <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2017/05">May 2017 <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2017/04">April 2017 <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2017/03">March 2017 <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2017/02">February 2017 <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2017/01">January 2017 <span class="filter-link-count" dir="ltr">(5)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2016/12">December 2016 <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2016/11">November 2016 <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2016/10">October 2016 <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2016/09">September 2016 <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2016/08">August 2016 <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2016/07">July 2016 <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2016/06">June 2016 <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2016/05">May 2016 <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2016/04">April 2016 <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2016/03">March 2016 <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2016/02">February 2016 <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2015/12">December 2015 <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2015/11">November 2015 <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2015/10">October 2015 <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2015/09">September 2015 <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2015/08">August 2015 <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2015/07">July 2015 <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2015/06">June 2015 <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2015/05">May 2015 <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2015/04">April 2015 <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2015/03">March 2015 <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2015/02">February 2015 <span class="filter-link-count" dir="ltr">(8)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2015/01">January 2015 <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2014/12">December 2014 <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2014/11">November 2014 <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2014/10">October 2014 <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2014/09">September 2014 <span class="filter-link-count" dir="ltr">(5)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2014/08">August 2014 <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2014/07">July 2014 <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2014/06">June 2014 <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2014/05">May 2014 <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2014/04">April 2014 <span class="filter-link-count" dir="ltr">(5)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2014/03">March 2014 <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2014/02">February 2014 <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2014/01">January 2014 <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2013/12">December 2013 <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2013/11">November 2013 <span class="filter-link-count" dir="ltr">(5)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2013/10">October 2013 <span class="filter-link-count" dir="ltr">(7)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2013/09">September 2013 <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2013/08">August 2013 <span class="filter-link-count" dir="ltr">(5)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2013/07">July 2013 <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2013/06">June 2013 <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2013/05">May 2013 <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2013/04">April 2013 <span class="filter-link-count" dir="ltr">(7)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2013/03">March 2013 <span class="filter-link-count" dir="ltr">(8)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2013/02">February 2013 <span class="filter-link-count" dir="ltr">(7)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2013/01">January 2013 <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2012/12">December 2012 <span class="filter-link-count" dir="ltr">(8)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2012/11">November 2012 <span class="filter-link-count" dir="ltr">(6)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2012/10">October 2012 <span class="filter-link-count" dir="ltr">(6)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2012/09">September 2012 <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2012/08">August 2012 <span class="filter-link-count" dir="ltr">(7)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2012/07">July 2012 <span class="filter-link-count" dir="ltr">(8)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2012/06">June 2012 <span class="filter-link-count" dir="ltr">(6)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2012/05">May 2012 <span class="filter-link-count" dir="ltr">(9)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2012/04">April 2012 <span class="filter-link-count" dir="ltr">(5)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2012/03">March 2012 <span class="filter-link-count" dir="ltr">(5)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2012/02">February 2012 <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2012/01">January 2012 <span class="filter-link-count" dir="ltr">(6)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2011/12">December 2011 <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2011/11">November 2011 <span class="filter-link-count" dir="ltr">(7)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2011/10">October 2011 <span class="filter-link-count" dir="ltr">(7)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2011/09">September 2011 <span class="filter-link-count" dir="ltr">(8)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2011/07">July 2011 <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2011/06">June 2011 <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2011/05">May 2011 <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2011/04">April 2011 <span class="filter-link-count" dir="ltr">(6)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2011/03">March 2011 <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2011/02">February 2011 <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2011/01">January 2011 <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2010/12">December 2010 <span class="filter-link-count" dir="ltr">(6)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2010/11">November 2010 <span class="filter-link-count" dir="ltr">(19)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/archive/2010/06">June 2010 <span class="filter-link-count" dir="ltr">(5)</span></a> </li> </ul> <a class="filter-expand-link" href="#">see all</a> </div> </div> </span> <span id="hs_cos_wrapper_post_filter" class="hs_cos_wrapper hs_cos_wrapper_widget hs_cos_wrapper_type_post_filter" style="" data-hs-cos-general-type="widget" data-hs-cos-type="post_filter"><div class="block"> <h3>Posts by Topic</h3> <div class="widget-module"> <ul> <li> <a href="https://robertkugel.isg-research.net/topic/10k">10K <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li> <a href="https://robertkugel.isg-research.net/topic/accounting">Accounting <span class="filter-link-count" dir="ltr">(7)</span></a> </li> <li> <a href="https://robertkugel.isg-research.net/topic/accounting-close">accounting close <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li> <a href="https://robertkugel.isg-research.net/topic/accounting-software">accounting software <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li> <a href="https://robertkugel.isg-research.net/topic/accounting-analytics-erp-eam-crm-hcm-innovation-cl">accounting, analytics, ERP, EAM, CRM, HCM, innovat <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/accounts-payable">Accounts Payable <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/accounts-receivable">Accounts Receivable <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/acquisition">acquisition <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/agent-management">agent management <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/agile">agile <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/ai">AI <span class="filter-link-count" dir="ltr">(13)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/ai-machine-learning">AI & Machine Learning <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/ai-and-machine-learning">AI and Machine Learning <span class="filter-link-count" dir="ltr">(48)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/aicpa">AICPA <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/analysis">analysis <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/analytic-data-platforms">Analytic Data Platforms <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/analytical-application">analytical application <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/analytics">Analytics <span class="filter-link-count" dir="ltr">(177)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/analytics-data">Analytics & Data <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/analytics-and-data">Analytics and Data <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/application">application <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/artificial-intelligence">Artificial intelligence <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/asc-606">asc 606 <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/asc842">ASC842 <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/assets">assets <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/audit">audit <span class="filter-link-count" dir="ltr">(18)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/automation">automation <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/balanced-scorecard">balanced scorecard <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/bank">bank <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/banking">banking <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/benchmark">benchmark <span class="filter-link-count" dir="ltr">(14)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/best-pracices">best pracices <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/big-data">Big Data <span class="filter-link-count" dir="ltr">(106)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/billing-and-recurring-revenue">Billing and Recurring Revenue <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/billing-software">billing software <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/blockchain">blockchain <span class="filter-link-count" dir="ltr">(18)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/blockchain-distributed-ledger-dlt-erp-scm-supply-c">blockchain, distributed ledger, DLT, ERP, SCM, sup <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/board-of-directors">board of directors <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/bots">bots <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/bribery">bribery <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/budget">budget <span class="filter-link-count" dir="ltr">(5)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/budgeting">Budgeting <span class="filter-link-count" dir="ltr">(75)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/budgeting-and-planning">budgeting and planning <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/budgeting-software">budgeting software <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/business">Business <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/business-analytics">Business Analytics <span class="filter-link-count" dir="ltr">(160)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/business-applications">Business Applications <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/business-collaboration">Business Collaboration <span class="filter-link-count" dir="ltr">(83)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/business-intelligence">Business Intelligence <span class="filter-link-count" dir="ltr">(79)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/business-intelligence-2">business intelligence <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/business-intelligence-3">business intelligence <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/business-mobility">Business Mobility <span class="filter-link-count" dir="ltr">(19)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/business-model">business model <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/business-performance-management-bpm">Business Performance Management (BPM) <span class="filter-link-count" dir="ltr">(278)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/business-plan">business plan <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/business-planning">Business Planning <span class="filter-link-count" dir="ltr">(86)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/business-process">business process <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/business-process-execution">business process execution <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/business-process-management">Business Process Management <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/business-suite">Business Suite <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/business-technology">Business Technology <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/business-value">business value <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/candidate-engagement">candidate engagement <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/capital-adequacy">capital adequacy <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/capital-budget">capital budget <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/capital-markets">capital markets <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/capital-spending">capital spending <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/cash-management">cash management <span class="filter-link-count" dir="ltr">(9)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/ceo">CEO <span class="filter-link-count" dir="ltr">(23)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/ceo-cfo-financial-performance-management-forecasti">CEO, CFO, Financial Performance Management, Foreca <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/cfo">CFO <span class="filter-link-count" dir="ltr">(141)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/challenge">challenge <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/channel">channel <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/chargebacks">chargebacks <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/chart-of-accounts">chart of accounts <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/chatter">Chatter <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/chief-risk-officer">Chief Risk Officer <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/cio">CIO <span class="filter-link-count" dir="ltr">(19)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/clarity-systems">Clarity Systems <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/close">close <span class="filter-link-count" dir="ltr">(43)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/closed-loop">closed loop <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/closing">closing <span class="filter-link-count" dir="ltr">(36)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/cloud-computing">Cloud Computing <span class="filter-link-count" dir="ltr">(122)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/cloud-erp">cloud ERP <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/coda">CODA <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/cognitive-computing">Cognitive Computing <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/cognos">Cognos <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/collaboration">Collaboration <span class="filter-link-count" dir="ltr">(32)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/collaborative-conversational-computing">Collaborative & Conversational Computing <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/collaborative-computing">collaborative computing <span class="filter-link-count" dir="ltr">(5)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/commission">commission <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/communications">communications <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/compensation">Compensation <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/competition">competition <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/complex-event-processing">Complex Event Processing <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/compliance">compliance <span class="filter-link-count" dir="ltr">(26)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/composite-document">Composite document <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/composite-software">Composite Software <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/computing">computing <span class="filter-link-count" dir="ltr">(6)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/concur">Concur <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/connectwise">ConnectWise <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/connotate">Connotate <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/consolidate-and-close-management">Consolidate and Close Management <span class="filter-link-count" dir="ltr">(9)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/consolidate-close-report">Consolidate/Close/Report <span class="filter-link-count" dir="ltr">(17)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/consolidating">consolidating <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/consolidation">Consolidation <span class="filter-link-count" dir="ltr">(28)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/consulting">Consulting <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/contact-center">Contact Center <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/container">container <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/content-management">Content Management <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/contingency">contingency <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/contingency-planning">contingency planning <span class="filter-link-count" dir="ltr">(5)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/continuous-accounting">Continuous Accounting <span class="filter-link-count" dir="ltr">(7)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/continuous-improvement">continuous improvement <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/continuous-payroll">Continuous Payroll <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/continuous-planning">Continuous Planning <span class="filter-link-count" dir="ltr">(52)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/continuous-supply-chain">continuous supply chain <span class="filter-link-count" dir="ltr">(19)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/continuous-supply-chain-erp">Continuous Supply Chain & ERP <span class="filter-link-count" dir="ltr">(13)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/contract">contract <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/contract-management">contract management <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/control">control <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/controller">Controller <span class="filter-link-count" dir="ltr">(36)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/controller-2">controller <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/controls">controls <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/conversational-computing">Conversational Computing <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/coo">COO <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/corporate-finance">Corporate Finance <span class="filter-link-count" dir="ltr">(9)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/corporate-governance">Corporate Governance <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/cost-management">Cost Management <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/costing">costing <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/cpq">CPQ <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/credit">credit <span class="filter-link-count" dir="ltr">(7)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/crisis">crisis <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/crm">CRM <span class="filter-link-count" dir="ltr">(11)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/crm-customer-service">CRM customer service <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/cro">CRO <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/cryptic">cryptic <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/currency">currency <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/customer">Customer <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/customer-analytics">Customer Analytics <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/customer-engagement">Customer Engagement <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/customer-experience">Customer Experience <span class="filter-link-count" dir="ltr">(34)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/customer-experience-management">Customer Experience Management <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/customer-life-cycle">customer life cycle <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/customer-performance-management-cpm">Customer Performance Management (CPM) <span class="filter-link-count" dir="ltr">(87)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/customer-service">Customer Service <span class="filter-link-count" dir="ltr">(5)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/dashboard">dashboard <span class="filter-link-count" dir="ltr">(12)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/dashboards">Dashboards <span class="filter-link-count" dir="ltr">(5)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/data">Data <span class="filter-link-count" dir="ltr">(39)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/data-governance">Data Governance <span class="filter-link-count" dir="ltr">(11)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/data-integration">Data Integration <span class="filter-link-count" dir="ltr">(6)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/data-lake">Data Lake <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/data-management">Data Management <span class="filter-link-count" dir="ltr">(14)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/data-operations">data operations <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/data-preparation">Data Preparation <span class="filter-link-count" dir="ltr">(7)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/data-science">Data Science <span class="filter-link-count" dir="ltr">(8)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/data-warehousing">Data Warehousing <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/database">Database <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/datawatch">Datawatch <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/debt">debt <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/decision">decision <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/decision-hub">Decision Hub <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/demand-chain">Demand Chain <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/demand-management">demand management <span class="filter-link-count" dir="ltr">(5)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/demand-planning">Demand Planning <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/design">design <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/development">development <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/digital-applications">Digital Applications <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/digital-business">Digital Business <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/digital-commerce">Digital Commerce <span class="filter-link-count" dir="ltr">(17)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/digital-finance">digital finance <span class="filter-link-count" dir="ltr">(102)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/digital-marketing">Digital Marketing <span class="filter-link-count" dir="ltr">(7)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/digital-technology">Digital Technology <span class="filter-link-count" dir="ltr">(18)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/digital-transformation">Digital transformation <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/distribution">distribution <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/document-management">Document Management <span class="filter-link-count" dir="ltr">(6)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/dodd-frank">Dodd-Frank <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/dreamforce">Dreamforce <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/driver-based">driver-based <span class="filter-link-count" dir="ltr">(14)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/driver-based-planning">driver-based planning <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/dynamics">Dynamics <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/dynamics-ax">Dynamics AX <span class="filter-link-count" dir="ltr">(9)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/dynamics-gp">Dynamics GP <span class="filter-link-count" dir="ltr">(9)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/dynamics-nav-dynamics-sl">Dynamics NAV Dynamics SL <span class="filter-link-count" dir="ltr">(9)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/e-discovery">e-discovery <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/edi">EDI <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/ediscovery">eDiscovery <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/effectiveness">effectiveness <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/embedded-analytics">embedded analytics <span class="filter-link-count" dir="ltr">(8)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/end-to-end">end-to-end <span class="filter-link-count" dir="ltr">(7)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/enterprise-content-management">Enterprise Content Management <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/enterprise-profitability-management">enterprise profitability management <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/enterprise-resource-planning">Enterprise Resource Planning <span class="filter-link-count" dir="ltr">(42)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/enterprise-risk-management">enterprise risk management <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/enterprise-software">Enterprise Software <span class="filter-link-count" dir="ltr">(7)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/enterprise-spreadsheet">enterprise spreadsheet <span class="filter-link-count" dir="ltr">(7)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/enterprise-tax">Enterprise Tax <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/environment-management">Environment Management <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/environmental">Environmental <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/epicor">Epicor <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/epiphany">Epiphany <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/equity-research">equity research <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/erm">ERM <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/erp">ERP <span class="filter-link-count" dir="ltr">(83)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/erp-and-continuous-accounting">ERP and Continuous Accounting <span class="filter-link-count" dir="ltr">(141)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/error">error <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/esg">ESG <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/essbase">Essbase <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/excel">Excel <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/executive">executive <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/expense">expense <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/expense-management">expense management <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/extended-close">extended close <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/extended-reality">extended reality <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/exterro">Exterro <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/fasb">FASB <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/fast-close">Fast close <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/fei">FEI <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/ferf-ceo">FERF CEO <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/finance">finance <span class="filter-link-count" dir="ltr">(51)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/finance-analytics">Finance Analytics <span class="filter-link-count" dir="ltr">(7)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/finance-cloud">finance cloud <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/finance-financial-applications-financial-close">Finance Financial Applications Financial Close <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/finance-transformation">finance transformation <span class="filter-link-count" dir="ltr">(10)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/financial">financial <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/financial-analytics">financial analytics <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/financial-applications">Financial Applications <span class="filter-link-count" dir="ltr">(5)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/financial-close">Financial Close <span class="filter-link-count" dir="ltr">(5)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/financial-consolidation-and-close-management">Financial Consolidation and Close Management <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/financial-governance">Financial Governance <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/financial-management">Financial Management <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/financial-model">financial model <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/financial-performance">Financial Performance <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/financial-performance-2">financial performance <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/financial-performance-management">Financial Performance Management <span class="filter-link-count" dir="ltr">(224)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/financial-performance-management-fpm">Financial Performance Management (FPM) <span class="filter-link-count" dir="ltr">(287)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/financial-planning">financial planning <span class="filter-link-count" dir="ltr">(7)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/financial-regulation">financial regulation <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/financial-reporting">financial reporting <span class="filter-link-count" dir="ltr">(15)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/financial-risk-management">financial risk management <span class="filter-link-count" dir="ltr">(6)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/financial-services">Financial Services <span class="filter-link-count" dir="ltr">(8)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/financial-software">financial software <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/financial-standards">financial standards <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/financial-statement">financial statement <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/financial-systems">financial systems <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/financialforce">FinancialForce <span class="filter-link-count" dir="ltr">(15)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/financialforce-com">FinancialForce.com <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/financials">financials <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/fms">FMS <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/forecast">Forecast <span class="filter-link-count" dir="ltr">(8)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/forecasting">forecasting <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/fpa">FP&A <span class="filter-link-count" dir="ltr">(23)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/fpm">FPM <span class="filter-link-count" dir="ltr">(84)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/fraud">Fraud <span class="filter-link-count" dir="ltr">(5)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/fusion-applications">Fusion Applications <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/gaap">GAAP <span class="filter-link-count" dir="ltr">(10)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/generative-ai">Generative AI <span class="filter-link-count" dir="ltr">(12)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/governance">Governance <span class="filter-link-count" dir="ltr">(29)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/governance-risk-and-compliance">Governance Risk and Compliance <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/governance-risk-compliance-grc">Governance, Risk & Compliance (GRC) <span class="filter-link-count" dir="ltr">(52)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/grc">GRC <span class="filter-link-count" dir="ltr">(51)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/grc-governance-risk-compliance-risk-management-wat">GRC, governance, risk, compliance, risk management <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/green">Green <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/gui">GUI <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/hana">HANA <span class="filter-link-count" dir="ltr">(8)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/hcm">HCM <span class="filter-link-count" dir="ltr">(12)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/hewlett-packard">Hewlett Packard <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/hospitality">Hospitality <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/host-analytics">Host Analytics <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/hr">HR <span class="filter-link-count" dir="ltr">(12)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/hrms">HRMS <span class="filter-link-count" dir="ltr">(5)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/human-capital-2">Human Capital <span class="filter-link-count" dir="ltr">(19)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/human-capital">Human Capital <span class="filter-link-count" dir="ltr">(12)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/human-capital-management">Human Capital Management <span class="filter-link-count" dir="ltr">(45)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/hyperion">Hyperion <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/iasb">IASB <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/ibm">IBM <span class="filter-link-count" dir="ltr">(22)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/ibm-business-analytics">IBM Business Analytics <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/ibm-regulatory-compliance-analytics">IBM Regulatory Compliance Analytics <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/ibp">IBP <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/ifrs">IFRS <span class="filter-link-count" dir="ltr">(11)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/ifrs16">IFRS16 <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/in-memory">In-memory <span class="filter-link-count" dir="ltr">(24)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/in-memory-computing">In-Memory Computing <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/infor">Infor <span class="filter-link-count" dir="ltr">(25)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/informatica">Informatica <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/information">Information <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/information-applications-ia">Information Applications (IA) <span class="filter-link-count" dir="ltr">(17)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/information-management">Information Management <span class="filter-link-count" dir="ltr">(9)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/information-management-im">Information Management (IM) <span class="filter-link-count" dir="ltr">(50)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/information-technology">Information Technology <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/innovation-awards">Innovation Awards <span class="filter-link-count" dir="ltr">(6)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/intacct">Intacct <span class="filter-link-count" dir="ltr">(10)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/integrated-business-planning">Integrated Business Planning <span class="filter-link-count" dir="ltr">(38)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/intelligent-cx">Intelligent CX <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/intelligent-marketing">intelligent marketing <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/intelligent-sales">intelligent sales <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/internal-audit">Internal Audit <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/international-finance">International Finance <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/international-tax">international tax <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/internet-of-things">Internet of Things <span class="filter-link-count" dir="ltr">(9)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/inventory-optimization">Inventory Optimization <span class="filter-link-count" dir="ltr">(6)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/it">IT <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/it-controls">IT controls <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/it-cost">IT cost <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/it-governance">IT governance <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/it-performance-management-itpm">IT Performance Management (ITPM) <span class="filter-link-count" dir="ltr">(19)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/it-risk-management">IT Risk Management <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/jd-edwards">JD Edwards <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/jda-software">JDA Software <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/jonova">Jonova <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/kapow">Kapow <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/kenandy">Kenandy <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/kinaxis">Kinaxis <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/kofax">Kofax <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/kri">KRI <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/kyriba-financial-performance-management">Kyriba Financial Performance Management <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/lan">LAN <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/lawson">Lawson <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/lawson-software">Lawson Software <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/learning-management">Learning Management <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/lease-accounting">Lease Accounting <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/lease-and-tax-accounting">lease and tax accounting <span class="filter-link-count" dir="ltr">(6)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/lease-management">Lease Management <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/leasing">leasing <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/legacy-systems">legacy systems <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/legal">legal <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/local-ly">Local.ly <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/longview">LongView <span class="filter-link-count" dir="ltr">(8)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/machine-learning">Machine Learning <span class="filter-link-count" dir="ltr">(13)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/machine-learning-and-cognitive-computing">Machine Learning and Cognitive Computing <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/management">Management <span class="filter-link-count" dir="ltr">(8)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/manufacturing">Manufacturing <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/marketing">Marketing <span class="filter-link-count" dir="ltr">(18)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/marketing-performance-management">Marketing Performance Management <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/marketing-planning">Marketing Planning <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/master-data-management">Master Data Management <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/maxager">Maxager <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/maximo">Maximo <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/meg-whitman">Meg Whitman <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/microsoft">Microsoft <span class="filter-link-count" dir="ltr">(15)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/microsoft-excel">Microsoft Excel <span class="filter-link-count" dir="ltr">(6)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/midsize">Midsize <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/mobile">Mobile <span class="filter-link-count" dir="ltr">(36)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/mobile-computing">mobile computing <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/mobile-marketing-digital-commerce">Mobile Marketing Digital Commerce <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/mobile-technology">Mobile Technology <span class="filter-link-count" dir="ltr">(8)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/mobility">Mobility <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/model-building-and-large-language-models">Model Building and Large Language Models <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/model-n">Model N <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/modeling">Modeling <span class="filter-link-count" dir="ltr">(9)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/mro">MRO <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/natural-language-processing">natural language processing <span class="filter-link-count" dir="ltr">(9)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/navetti">Navetti <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/netsuite">NetSuite <span class="filter-link-count" dir="ltr">(10)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/netsuite-openai">NetSuite OpenAi <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/nomis-solutions">Nomis Solutions <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/office-of-finance">Office of Finance <span class="filter-link-count" dir="ltr">(427)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/open-source-software">Open Source Software <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/open-world">Open World <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/openpages">OpenPages <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/openworld">OpenWorld <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/operational-data-platforms">operational data platforms <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/operational-intelligence">Operational Intelligence <span class="filter-link-count" dir="ltr">(11)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/operational-performance-management-opm">Operational Performance Management (OPM) <span class="filter-link-count" dir="ltr">(172)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/operations">Operations <span class="filter-link-count" dir="ltr">(5)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/operations-supply-chain">Operations & Supply Chain <span class="filter-link-count" dir="ltr">(33)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/oracle">Oracle <span class="filter-link-count" dir="ltr">(28)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/order-to-cash">Order-to-Cash <span class="filter-link-count" dir="ltr">(12)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/oversight-systems">Oversight Systems <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/paas">PaaS <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/payments">Payments <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/peoplesoft">PeopleSoft <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/performance">Performance <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/performance-management">Performance Management <span class="filter-link-count" dir="ltr">(54)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/perillon">Perillon <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/planmill">PlanMill <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/planning">Planning <span class="filter-link-count" dir="ltr">(84)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/planview">Planview <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/plex">Plex <span class="filter-link-count" dir="ltr">(9)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/portfolio-management">Portfolio Management <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/predictive-analytics">Predictive Analytics <span class="filter-link-count" dir="ltr">(52)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/predictive-planning">Predictive Planning <span class="filter-link-count" dir="ltr">(33)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/price-and-revenue-management">Price and Revenue Management <span class="filter-link-count" dir="ltr">(34)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/price-optimization">Price Optimization <span class="filter-link-count" dir="ltr">(10)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/pricing-and-promotion-management">Pricing and Promotion Management <span class="filter-link-count" dir="ltr">(5)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/pro">PRO <span class="filter-link-count" dir="ltr">(7)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/procure-to-pay">Procure-to-Pay <span class="filter-link-count" dir="ltr">(12)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/procurement">procurement <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/product-information-management">Product Information Management <span class="filter-link-count" dir="ltr">(8)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/professional-services">Professional Services <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/professional-services-automation">Professional Services Automation <span class="filter-link-count" dir="ltr">(9)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/profit-velocity">Profit Velocity <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/profitability">Profitability <span class="filter-link-count" dir="ltr">(13)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/profitability-management">profitability management <span class="filter-link-count" dir="ltr">(10)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/project-management">Project Management <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/project-planning">Project Planning <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/projecthelp">ProjectHelp <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/projector">Projector <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/property-technology">Property Technology <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/pros">PROS <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/pros-pricing">PROS Pricing <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/psa">PSA <span class="filter-link-count" dir="ltr">(11)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/purchasing">purchasing <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/purchasing-sourcing-payments">Purchasing/Sourcing/Payments <span class="filter-link-count" dir="ltr">(16)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/pv-accelerator">PV Accelerator <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/qad">QAD <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/quantrix">Quantrix <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/real-estate">real estate <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/real-time">Real-time <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/reconcile">reconcile <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/reconciliation">Reconciliation <span class="filter-link-count" dir="ltr">(9)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/recurring-revenue">Recurring Revenue <span class="filter-link-count" dir="ltr">(16)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/reporting">Reporting <span class="filter-link-count" dir="ltr">(74)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/reporting-xbrl-ixbrl-document-management">Reporting, XBRL, iXBRL, document management <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/research">Research <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/revenue">Revenue <span class="filter-link-count" dir="ltr">(7)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/revenue-and-lease-accounting">revenue and lease accounting <span class="filter-link-count" dir="ltr">(13)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/revenue-management">Revenue Management <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/revenue-performance">Revenue Performance <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/revenue-performance-management">Revenue Performance Management <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/revenue-recognition">revenue recognition <span class="filter-link-count" dir="ltr">(9)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/revenue-lease-and-tax-accounting">Revenue, Lease and Tax Accounting <span class="filter-link-count" dir="ltr">(9)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/risk">Risk <span class="filter-link-count" dir="ltr">(33)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/risk-analytics">Risk Analytics <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/robotic-automation">robotic automation <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/robotic-finance">robotic finance <span class="filter-link-count" dir="ltr">(36)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/robotic-process-automation">Robotic Process Automation <span class="filter-link-count" dir="ltr">(5)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/roi">ROI <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/sop">S&OP <span class="filter-link-count" dir="ltr">(13)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/saas">SaaS <span class="filter-link-count" dir="ltr">(21)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/sage">Sage <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/sage-software">Sage Software <span class="filter-link-count" dir="ltr">(9)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/sales">Sales <span class="filter-link-count" dir="ltr">(49)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/sales-and-forecasting">Sales and Forecasting <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/sales-and-operations-planning">Sales and Operations Planning <span class="filter-link-count" dir="ltr">(5)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/sales-enablement">sales enablement <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/sales-enablement-and-execution">Sales Enablement and Execution <span class="filter-link-count" dir="ltr">(6)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/sales-engagement">Sales Engagement <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/sales-forecasting">Sales Forecasting <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/sales-operations">Sales Operations <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/sales-performance-management">Sales Performance Management <span class="filter-link-count" dir="ltr">(11)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/sales-performance-management-spm">Sales Performance Management (SPM) <span class="filter-link-count" dir="ltr">(131)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/sales-planning">Sales Planning <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/sales-planning-and-analytics">Sales Planning and Analytics <span class="filter-link-count" dir="ltr">(13)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/sales-tax">Sales Tax <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/salesforce-com">Salesforce.com <span class="filter-link-count" dir="ltr">(18)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/sap">SAP <span class="filter-link-count" dir="ltr">(22)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/sarbanes-oxley">Sarbanes Oxley <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/sas">SAS <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/sasb">SASB <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/scm">SCM <span class="filter-link-count" dir="ltr">(6)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/scm-demand-planning">SCM Demand Planning <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/scout-rfp">Scout RFP <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/sec">SEC <span class="filter-link-count" dir="ltr">(21)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/sec-software">SEC Software <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/security">Security <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/self-service">Self-service <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/seperation-of-duties">Seperation of Duties <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/servigistics">Servigistics <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/sharepoint">SharePoint <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/signal-demand">Signal Demand <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/smart-financial-close">Smart Financial Close <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/smart-manufacturing">Smart Manufacturing <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/smb">SMB <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/social">Social <span class="filter-link-count" dir="ltr">(8)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/social-collaboration">Social Collaboration <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/social-media">Social Media <span class="filter-link-count" dir="ltr">(29)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/software">Software <span class="filter-link-count" dir="ltr">(7)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/sourcing">sourcing <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/sox">SOX <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/spm">SPM <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/spreadsheets">Spreadsheets <span class="filter-link-count" dir="ltr">(10)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/spss">SPSS <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/star-analytics">Star Analytics <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/statistics">Statistics <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/stratahadoop">Strata+Hadoop <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/streaming-data-events">Streaming Data & Events <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/subscription-management">Subscription Management <span class="filter-link-count" dir="ltr">(7)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/sungard">Sungard <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/sunsystems">Sunsystems <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/supplier-relationship-management">supplier relationship management <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/supply-chain">Supply Chain <span class="filter-link-count" dir="ltr">(11)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/supply-chain-management">supply chain management <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/supply-chain-performance-management-scpm">Supply Chain Performance Management (SCPM) <span class="filter-link-count" dir="ltr">(92)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/supply-chain-planning">Supply Chain Planning <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/sustainability">Sustainability <span class="filter-link-count" dir="ltr">(7)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/sustainability-management">Sustainability Management <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/tagetik">Tagetik <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/talent-management">Talent Management <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/tax">Tax <span class="filter-link-count" dir="ltr">(36)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/tax-compliance">tax compliance <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/tax-data-warehouse-thomson-reuters-multinational">tax data warehouse Thomson-Reuters multinational <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/tax-optimization">tax optimization <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/tax-planning">tax planning <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/tax-software">Tax Software <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/tax-datawarehouse">Tax-Datawarehouse <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/tax-tax-provision-transfer-pricing">tax; tax provision; transfer pricing <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/thomson-reuters-multinational">Thomson-Reuters multinational <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/tidemark">Tidemark <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/tm1">TM1 <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/total-compensation-management">Total Compensation Management <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/training">Training <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/treasury">Treasury <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/ui">UI <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/unanet-technologies">Unanet Technologies <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/uncategorized">Uncategorized <span class="filter-link-count" dir="ltr">(27)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/unit4">Unit4 <span class="filter-link-count" dir="ltr">(11)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/us-gaap">US-GAAP <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/us-gaap-accounting">US-GAAP accounting <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/ux">UX <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/value-index">Value Index <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/value-added-tax">Value-Added Tax <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/vat">VAT <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/vendavo">Vendavo <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/vendavo-price-pricing-optimization-revenue-custome">Vendavo, price, pricing, optimization, revenue, cu <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/vertex">Vertex <span class="filter-link-count" dir="ltr">(7)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/virtual-audit">virtual audit <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/virtual-close">virtual close <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/vistaar-technologies">Vistaar Technologies <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/visualization">Visualization <span class="filter-link-count" dir="ltr">(5)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/voice-of-the-customer">Voice of the Customer <span class="filter-link-count" dir="ltr">(3)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/wan">WAN <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/watson">Watson <span class="filter-link-count" dir="ltr">(4)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/wearable-computing">Wearable Computing <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/web-crawler">web crawler <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/work-and-resource-management">Work and Resource Management <span class="filter-link-count" dir="ltr">(8)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/work-experience-management">work experience management <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/work-management">Work Management <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/workday">Workday <span class="filter-link-count" dir="ltr">(14)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/workday-collaboration">Workday Collaboration <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/workforce-management">Workforce Management <span class="filter-link-count" dir="ltr">(8)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/workforce-performance">Workforce Performance <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/workforce-performance-management-wpm">Workforce Performance Management (WPM) <span class="filter-link-count" dir="ltr">(87)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/working-capital">Working Capital <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/xbrl">XBRL <span class="filter-link-count" dir="ltr">(31)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/zilliant">Zilliant <span class="filter-link-count" dir="ltr">(1)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/zuora">Zuora <span class="filter-link-count" dir="ltr">(2)</span></a> </li> <li style="display:none;"> <a href="https://robertkugel.isg-research.net/topic/zyme-solutions">Zyme Solutions <span class="filter-link-count" dir="ltr">(1)</span></a> </li> </ul> <a class="filter-expand-link" href="#">see all</a> </div> </div> </span> <br><br> <h3 style="color: var(--light_blue);padding-top:40px;">Analyst Perspectives Archive</h3> <p><a class="btn-secondary" href="https://robertkugel.isg-research.net/all">See All</a></p>  </div> </div> </div> <div id="hs_cos_wrapper_Footer" class="hs_cos_wrapper hs_cos_wrapper_widget hs_cos_wrapper_type_module" style="" data-hs-cos-general-type="widget" data-hs-cos-type="module"> <footer class="tf-footer Footer tf-footer-04 bg-dark tf-padding-half ventana-footer text-white Footer" id="ventana-footer"> <div class="tf-footer-nav" style="position: relative;z-index: 999;"> <div class="container"> <div class="row"> <div class="col-lg-4 col-12"> <div class="footer-logo text-"> <div class="footer__logo"> <span id="hs_cos_wrapper_Footer_" class="hs_cos_wrapper hs_cos_wrapper_widget hs_cos_wrapper_type_logo" style="" data-hs-cos-general-type="widget" data-hs-cos-type="logo"><a href="//www.isg-research.net" id="hs-link-Footer_" style="border-width:0px;border:0px;"><img src="https://robertkugel.isg-research.net/hs-fs/hubfs/ISG_Software_Research_Logo/ISG_Software_Research_Logo_v1_white_766x.png?width=400&height=46&name=ISG_Software_Research_Logo_v1_white_766x.png" class="hs-image-widget " height="46" style="height: auto;width:400px;border-width:0px;border:0px;" width="400" alt="ISG_Software_Research_Logo_v1_white_766x" title="ISG_Software_Research_Logo_v1_white_766x" loading="lazy" srcset="https://robertkugel.isg-research.net/hs-fs/hubfs/ISG_Software_Research_Logo/ISG_Software_Research_Logo_v1_white_766x.png?width=200&height=23&name=ISG_Software_Research_Logo_v1_white_766x.png 200w, https://robertkugel.isg-research.net/hs-fs/hubfs/ISG_Software_Research_Logo/ISG_Software_Research_Logo_v1_white_766x.png?width=400&height=46&name=ISG_Software_Research_Logo_v1_white_766x.png 400w, https://robertkugel.isg-research.net/hs-fs/hubfs/ISG_Software_Research_Logo/ISG_Software_Research_Logo_v1_white_766x.png?width=600&height=69&name=ISG_Software_Research_Logo_v1_white_766x.png 600w, https://robertkugel.isg-research.net/hs-fs/hubfs/ISG_Software_Research_Logo/ISG_Software_Research_Logo_v1_white_766x.png?width=800&height=92&name=ISG_Software_Research_Logo_v1_white_766x.png 800w, https://robertkugel.isg-research.net/hs-fs/hubfs/ISG_Software_Research_Logo/ISG_Software_Research_Logo_v1_white_766x.png?width=1000&height=115&name=ISG_Software_Research_Logo_v1_white_766x.png 1000w, https://robertkugel.isg-research.net/hs-fs/hubfs/ISG_Software_Research_Logo/ISG_Software_Research_Logo_v1_white_766x.png?width=1200&height=138&name=ISG_Software_Research_Logo_v1_white_766x.png 1200w" sizes="(max-width: 400px) 100vw, 400px"></a></span> </div> <div> </div> </div> </div> <div class="col-md-8"> <div class="row"> <div class="col-md-2"> </div> <div class="col"> <h5 class="footer-heading">Company</h5> <div class="menu-wrapper text-white "> <span id="hs_cos_wrapper_Footer_" class="hs_cos_wrapper hs_cos_wrapper_widget hs_cos_wrapper_type_menu" style="" data-hs-cos-general-type="widget" data-hs-cos-type="menu"><div id="hs_menu_wrapper_Footer_" class="hs-menu-wrapper active-branch flyouts hs-menu-flow-horizontal" role="navigation" data-sitemap-name="default" data-menu-id="102436937819" aria-label="Navigation Menu"> <ul role="menu"> <li class="hs-menu-item hs-menu-depth-1" role="none"><a href="https://www.isg-research.net/ventana-research-is-now-part-of-isg" role="menuitem">Now Part of ISG</a></li> <li class="hs-menu-item hs-menu-depth-1" role="none"><a href="https://isg-one.com/who-we-are" role="menuitem">About ISG</a></li> <li class="hs-menu-item hs-menu-depth-1" role="none"><a href="https://www.isg-research.net/about/client_experience" role="menuitem">Our eXperience</a></li> <li class="hs-menu-item hs-menu-depth-1" role="none"><a href="https://www.isg-research.net/about/teams" role="menuitem">Our Team</a></li> </ul> </div></span> </div> </div> <div class="col"> <h5 class="footer-heading">Resources</h5> <div class="menu-wrapper text-white "> <span id="hs_cos_wrapper_Footer_" class="hs_cos_wrapper hs_cos_wrapper_widget hs_cos_wrapper_type_menu" style="" data-hs-cos-general-type="widget" data-hs-cos-type="menu"><div id="hs_menu_wrapper_Footer_" class="hs-menu-wrapper active-branch flyouts hs-menu-flow-horizontal" role="navigation" data-sitemap-name="default" data-menu-id="93614635876" aria-label="Navigation Menu"> <ul role="menu"> <li class="hs-menu-item hs-menu-depth-1" role="none"><a href="https://summit.isg-research.net" role="menuitem">Digital Summit</a></li> <li class="hs-menu-item hs-menu-depth-1" role="none"><a href="https://www.ventanaresearch.com/events" role="menuitem">Events & Webinars</a></li> <li class="hs-menu-item hs-menu-depth-1" role="none"><a href="https://www.isg-research.net/media" role="menuitem">Media Kit</a></li> <li class="hs-menu-item hs-menu-depth-1" role="none"><a href="https://www.isg-research.net/press-release" role="menuitem">Press Releases</a></li> </ul> </div></span> </div> </div> <div class="col"> <h5 class="footer-heading">Helpful Links</h5> <div class="menu-wrapper text-white "> <span id="hs_cos_wrapper_Footer_" class="hs_cos_wrapper hs_cos_wrapper_widget hs_cos_wrapper_type_menu" style="" data-hs-cos-general-type="widget" data-hs-cos-type="menu"><div id="hs_menu_wrapper_Footer_" class="hs-menu-wrapper active-branch flyouts hs-menu-flow-horizontal" role="navigation" data-sitemap-name="default" data-menu-id="178197311655" aria-label="Navigation Menu"> <ul role="menu"> <li class="hs-menu-item hs-menu-depth-1" role="none"><a href="https://www.ventanaresearch.com/join-our-community" role="menuitem">Join Our Community</a></li> <li class="hs-menu-item hs-menu-depth-1" role="none"><a href="https://www.isg-research.net/profile-old" role="menuitem">Update Your Profile</a></li> </ul> </div></span> </div> </div> </div> </div> </div> </div> </div> <div class="footer-logo-socials" style="; position: relative;z-index: 999;"> <div class="container"> <div class="row"> <div class="col-md-12"> <div class="row footer-row"> <div class="col-md-6 footer-copyright text-white " style="text-align:left;"> <small><p class="small"><span>©2024 ISG.  </span><span style="color: #ffffff;"><a href="/copyright" style="color: #ffffff;">All Rights Reserved</a> | <a href="/privacy" style="color: #ffffff;">Privacy Statement</a> </span></p></small> </div> <div class="col-md-6" style="text-align:right;"> <ul class="social"> <li><a class="no-decoration" target="_blank" href="https://web.facebook.com/ventanaresearch/?_rdc=1&_rdr"><i style="background: #022838;" class="fa fa-facebook text-white" aria-hidden="true"></i></a></li> <li><a class="no-decoration" target="_blank" href="https://twitter.com/ventanaresearch"><i style="background: #022838;" class="fa fa-x-twitter text-white" aria-hidden="true"></i></a></li> <li><a class="no-decoration" target="_blank" href="https://www.linkedin.com/company/ventana-research"><i style="background: #022838;" class="fa fa-linkedin text-white" aria-hidden="true"></i></a></li> <li><a class="no-decoration" target="_blank" href="https://www.youtube.com/c/Ventanaresearch"><i style="background: #022838;" class="fa fa-youtube text-white" aria-hidden="true"></i></a></li> <li><a class="no-decoration" target="_blank" href="https://www.instagram.com/ventana_research/"><i style="background: #022838;" class="fa fa-instagram text-white" aria-hidden="true"></i></a></li> </ul> </div> </div> </div> </div> </div> </div> <a href="javascript:" id="return-to-top"> </a> </footer> </div>  <script defer src="/hs/hsstatic/content-cwv-embed/static-1.1293/embed.js"></script> <script src="https://robertkugel.isg-research.net/hs-fs/hub/2035844/hub_generated/template_assets/94278782902/1725882474552/Ventana_Research_2023/Ventana_Research_2023_child.min.js"></script> <script> var hsVars = hsVars || {}; hsVars['language'] = 'en-us'; </script> <script src="/hs/hsstatic/cos-i18n/static-1.53/bundles/project.js"></script> <script src="https://robertkugel.isg-research.net/hs-fs/hub/2035844/hub_generated/module_assets/90531062927/1702386872146/module_90531062927_Header-Global.min.js"></script> <script type="application/ld+json"> { "@context": "http://schema.org", "@type": "BlogPosting", "headline": "Country-by-Country Reporting Challenges Tax Departments", "mainEntityOfPage": "https://robertkugel.isg-research.net/country-by-country-reporting-challenges-tax-departments-1", "datePublished": "06/11/2017", "dateModified": "06/11/2017", "articleBody": "In 2013, the Organization for Economic Cooperation and Development (OECD) published a report titled “Action Plan on Base Erosion and Profit Shifting” (commonly referred to as “BEPS”), which describes the challenges national governments face in enforcing taxation in an increasingly global environment with a growing share of digital commerce. Country-by-country (CbC) Reporting has developed in response to the concerns raised in the report. To date, 65 countries (including all members of the European Union but not the United States) are signatories of the multilateral competent authority agreement establishing CbC reporting. Large multinational companies – ones with sales of 750 million euros or more – are now required to report a consistent set of financial and operating data to the tax authorities in the signatory countries in which they operate. This reporting is designed to give national tax authorities better visibility into each company’s relevant data to enable them to assess the adequacy of their tax payments. This includes revenue, income, cash taxes paid and taxes accrued, employment, capital, retained earnings, tangible assets and activities. CbC reporting is challenging larger multinational companies because of its requirement for unprecedented transparency and disclosure. Finance and tax departments will be better able to face CbC challenges using dedicated tax software and a tax data warehouse of record. The latter recasts of all of a corporation’s tax-relevant financial data in a tax-centric way. This is necessary because tax accounting exists in a parallel universe to financial and management accounting. Tax authorities are concerned that multinationals have been using artificial albeit legal means to avoid paying their fair share of taxes (“fair” is a fuzzy term, of course). Governments want to be able to pierce the corporate veil, so to speak, to be able to use some objective data to prevent this avoidance. In other words, they are hoping that CbC disclosures will result in higher tax payments. However, they may be disappointed. One reason why the pickings may be considerably slimmer than countries suppose is U.S. tax reform. The largest share of large multinationals is headquartered in the United States, and many of those trade in intellectual property (IP). The ethereal nature of IP makes it harder to pin down how much economic value is created within a given legal entity. Because of this, these companies have found it possible – and profitable – to shift a considerable amount of income to low-tax countries. If the United States reduces its corporate tax rate substantially, many of the tax-management schemes now in use will cease to have value because income will be recognized in legal entities domiciled in the U.S. Amidst all this turmoil and potential for change, large multinationals are recognizing that they need to manage their tax reporting to host countries more carefully. There’s a real danger that country-by-country reporting will expose them to reputational and financial risk even if they follow the letter of the law. These companies will need to be transparent and consistent in what they report to local tax collectors. Senior executives, country managers and boards of directors will need to review in advance the data that will be disclosed. Corporations may find there are trade-offs to consider in their income and tax structures. To do all of this consistently and well, they must have information systems to make their tax compliance efficient, consistent, transparent and reliable. In theory, a corporation that pays its legally mandated taxes should have nothing to fear from CbC reporting. However, despite organizations’ best efforts to keep tax-related data confidential, it’s likely that there will be leaks that have the potential for reputation damage. This is particularly true if politicians or activists in countries leak selective information. Governments might want to do this to extract additional revenue from the company. Activists or opposition parties might use it to embarrass their government. Beyond the simple cases, what constitutes the right amount of income can be complex, especially when a corporation’s total tax payments are considered. One of the most important things companies operating in multiple tax jurisdictions can do is be certain that the data that they present to each country is consistent and optimized for the optics of country-by-country reporting. In my view, that means having a “single version of truth” – an authoritative data source – from which it prepares individual country income tax calculations as well as its CbC reports. They also need the ability to build a defensible allocation of their worldwide income, tax and operational data. The needs for both the authoritative data source and the ability to optimize the allocation of reported income means having the right technology to manage what amounts to a large and complex data set as well as the right technology for analyzing it. That technology is not the desktop spreadsheets that most corporate tax department use. Technology can play an important role in reducing risk associated with CbC reporting. Our Office of Finance benchmark research found that almost all (90%) of midsize and larger companies use desktop spreadsheets for the tax calculations and provision in their tax departments; 52 percent use them exclusively. One important reason they use spreadsheets is to recast and record statutory financial data to make it relevant for tax analysis and provisioning. Not only is this process time-consuming, it’s a substantial source of calculation risk and increases the likelihood that the company presents an inconsistent set of numbers for CbC reporting. Working from a tax database of record ensures consistency and can provide management and the board of directors greater visibility and transparency into the company’s tax process and positions. To the extent that tax accountants can cut the time they spend wrangling spreadsheets, they can be doing more analysis and optimization of their tax provision and tax positions. They would be able to spend more time advising the CFO, CEO and their board on strategies for tax compliance to minimize tax expense while limiting the risk of non-compliance and the potential for reputational risk. Being well prepared to defend the taxes the company is paying to countries in which it operates ought to be a priority for CFOs. Regards, Robert Kugel Senior Vice President Research Follow me on Twitter and connect with me on LinkedIn.", "image": { "@type": "ImageObject", "url": "https://research.ventanaresearch.com/hubfs/Images/Twitter_Cards/AP/RK/AP_RK_Country-by-Country_Reporting_Tax_Quote_Twitter_Card.jpg", "height": 400, "width": 750 }, "author": { "@type": "Person", "name": "Robert Kugel", "url": "https://robertkugel.isg-research.net/author/robert-kugel", "sameAs": "https://www.linkedin.com/in/robertkugel" }, "publisher": { "@type": "Organization", "name": "ISG", "url": "robertkugel.isg-research.net", "logo": { "@type": "ImageObject", "url": "https://www.ventanaresearch.com/hubfs/ISG_Software_Research_Logo_Color@2x.png" } } } </script>  <script data-hs-allowed="true" src="/_hcms/forms/v2.js"></script> <script data-hs-allowed="true"> var options = { portalId: '2035844', formId: 'fa276fc9-9a16-4673-a644-1fcbedcc3c24', formInstanceId: '4193', pageId: '5423040203', region: 'na1', pageName: "Country-by-Country Reporting Challenges Tax Departments", inlineMessage: "Thanks for subscribing!", rawInlineMessage: "Thanks for subscribing!", hsFormKey: "c62c80007e1e95027ef8a2d3a5ff7725", css: '', target: '#hs_form_target_module_1552944263900179', contentType: "blog-post", formsBaseUrl: '/_hcms/forms/', formData: { cssClass: 'hs-form stacked hs-custom-form' } }; options.getExtraMetaDataBeforeSubmit = function() { var metadata = {}; if (hbspt.targetedContentMetadata) { var count = hbspt.targetedContentMetadata.length; var targetedContentData = []; for (var i = 0; i < count; i++) { var tc = hbspt.targetedContentMetadata[i]; if ( tc.length !== 3) { continue; } targetedContentData.push({ definitionId: tc[0], criterionId: tc[1], smartTypeId: tc[2] }); } metadata["targetedContentMetadata"] = JSON.stringify(targetedContentData); } return metadata; }; hbspt.forms.create(options); </script> <script src="/hs/hsstatic/AsyncSupport/static-1.122/js/post_listing_asset.js"></script> <script> function hsOnReadyPopulateListingFeed_1078391896_1732774854867() { var options = { 'id': "1078391896-1732774854867", 'listing_url': "/_hcms/postlisting?blogId=4387296360&maxLinks=5&listingType=recent&orderByViews=false&hs-expires=1764310854&hs-version=2&hs-signature=AJ2IBuE4Jv-VtfCHqXLXYdrPtJM47N0pkQ", 'include_featured_image': false }; window.hsPopulateListingFeed(options); } if (document.readyState === "complete" || (document.readyState !== "loading" && !document.documentElement.doScroll) ) { hsOnReadyPopulateListingFeed_1078391896_1732774854867(); } else { document.addEventListener("DOMContentLoaded", hsOnReadyPopulateListingFeed_1078391896_1732774854867); } </script> <script src="https://robertkugel.isg-research.net/hs-fs/hub/2035844/hub_generated/module_assets/90532869484/1702386871824/module_90532869484_Footer.min.js"></script> <script src="/hs/hsstatic/keyboard-accessible-menu-flyouts/static-1.17/bundles/project.js"></script> <script src="https://robertkugel.isg-research.net/hs-fs/hub/2035844/hub_generated/template_assets/90530878259/1725882479801/Ventana_Research_2023/js/head.min.js"></script> <script src="https://robertkugel.isg-research.net/hs-fs/hub/2035844/hub_generated/template_assets/90531223305/1725882478811/Ventana_Research_2023/js/mmenu.min.js"></script> <script src="https://robertkugel.isg-research.net/hs-fs/hub/2035844/hub_generated/template_assets/90531202050/1725882474876/Ventana_Research_2023/js/animation.min.js"></script> <script src="https://robertkugel.isg-research.net/hs-fs/hub/2035844/hub_generated/template_assets/90532297820/1725882487865/Ventana_Research_2023/js/slick.min.js"></script>  <script type="text/javascript"> var _hsq = _hsq || []; _hsq.push(["setContentType", "blog-post"]); _hsq.push(["setCanonicalUrl", "https:\/\/robertkugel.isg-research.net\/country-by-country-reporting-challenges-tax-departments-1"]); _hsq.push(["setPageId", "5423040203"]); _hsq.push(["setContentMetadata", { "contentPageId": 5423040203, "legacyPageId": "5423040203", "contentFolderId": null, "contentGroupId": 4387296360, "abTestId": null, "languageVariantId": 5423040203, "languageCode": "en-us", }]); </script> <script type="text/javascript"> var hbspt = hbspt || {}; (hbspt.targetedContentMetadata = hbspt.targetedContentMetadata || []).push(...[]); var _hsq = _hsq || []; _hsq.push(["setTargetedContentMetadata", hbspt.targetedContentMetadata]); </script> <script type="text/javascript" id="hs-script-loader" async defer src="/hs/scriptloader/2035844.js"></script>  <script type="text/javascript"> var hsVars = { render_id: "c4b9028a-84a1-42df-86e3-7a0a0bc14220", ticks: 1732774854431, page_id: 5423040203, content_group_id: 4387296360, portal_id: 2035844, app_hs_base_url: "https://app.hubspot.com", cp_hs_base_url: "https://cp.hubspot.com", language: "en-us", analytics_page_type: "blog-post", scp_content_type: "", analytics_page_id: "5423040203", category_id: 3, folder_id: 0, is_hubspot_user: false } </script> <script defer src="/hs/hsstatic/HubspotToolsMenu/static-1.354/js/index.js"></script> <script type="text/javascript" src="https://robertkugel.isg-research.net/hubfs/Website_Files/Javascript/wow.min.js"></script> <script src="https://robertkugel.isg-research.net/hs-fs/hub/2035844/hub_generated/template_assets/4329635374/1682170509237/Coded_files/Custom/page/Ventana_Research_Sept_2016-theme/Ventana_Research_Sept_2016-main.min.js" type="text/javascript"></script> <script type="text/javascript"> _linkedin_partner_id = "331692"; window._linkedin_data_partner_ids = window._linkedin_data_partner_ids || []; window._linkedin_data_partner_ids.push(_linkedin_partner_id); </script> <script type="text/javascript"> (function(){var s = document.getElementsByTagName("script")[0]; var b = document.createElement("script"); b.type = "text/javascript";b.async = true; b.src = "https://snap.licdn.com/li.lms-analytics/insight.min.js"; s.parentNode.insertBefore(b, s);})(); </script> <noscript> <img height="1" width="1" style="display:none;" alt="" src="https://dc.ads.linkedin.com/collect/?pid=331692&fmt=gif"> </noscript> <script src="https://robertkugel.isg-research.net/hs-fs/hub/2035844/hub_generated/template_assets/90532869483/1725882478250/Ventana_Research_2023/js/interaction.min.js"></script> <script src="https://robertkugel.isg-research.net/hs-fs/hub/2035844/hub_generated/template_assets/90531333376/1725882483915/Ventana_Research_2023/js/lazysizes-min.min.js"></script> <script src="https://robertkugel.isg-research.net/hs-fs/hub/2035844/hub_generated/template_assets/90530878259/1725882479801/Ventana_Research_2023/js/head.min.js"></script>  <script> document.addEventListener("DOMContentLoaded", function() { var lazyBackgrounds = [].slice.call(document.querySelectorAll(".lazy-background")); if ("IntersectionObserver" in window && "IntersectionObserverEntry" in window && "intersectionRatio" in window.IntersectionObserverEntry.prototype) { let lazyBackgroundObserver = new IntersectionObserver(function(entries, observer) { entries.forEach(function(entry) { if (entry.isIntersecting) { entry.target.classList.add("visible"); lazyBackgroundObserver.unobserve(entry.target); } }); }); lazyBackgrounds.forEach(function(lazyBackground) { lazyBackgroundObserver.observe(lazyBackground); }); } }); </script>  <script> /*! loadCSS. [c]2017 Filament Group, Inc. MIT License */ !function(a){"use strict";var b=function(b,c,d){function j(a){if(e.body)return a();setTimeout(function(){j(a)})}function l(){f.addEventListener&&f.removeEventListener("load",l),f.media=d||"all"}var g,e=a.document,f=e.createElement("link");if(c)g=c;else{var h=(e.body||e.getElementsByTagName("head")[0]).childNodes;g=h[h.length-1]}var i=e.styleSheets;f.rel="stylesheet",f.href=b,f.media="only x",j(function(){g.parentNode.insertBefore(f,c?g:g.nextSibling)});var k=function(a){for(var b=f.href,c=i.length;c--;)if(i[c].href===b)return a();setTimeout(function(){k(a)})};return f.addEventListener&&f.addEventListener("load",l),f.onloadcssdefined=k,k(l),f};"undefined"!=typeof exports?exports.loadCSS=b:a.loadCSS=b}("undefined"!=typeof global?global:this); /*! loadCSS rel=preload polyfill. [c]2017 Filament Group, Inc. MIT License */ !function(a){if(a.loadCSS){var b=loadCSS.relpreload={};if(b.support=function(){try{return a.document.createElement("link").relList.supports("preload")}catch(a){return!1}},b.poly=function(){for(var b=a.document.getElementsByTagName("link"),c=0;c<b.length;c++){var d=b[c];"preload"===d.rel&&"style"===d.getAttribute("as")&&(a.loadCSS(d.href,d,d.getAttribute("media")),d.rel=null)}},!b.support()){b.poly();var c=a.setInterval(b.poly,300);a.addEventListener&&a.addEventListener("load",function(){b.poly(),a.clearInterval(c)}),a.attachEvent&&a.attachEvent("onload",function(){a.clearInterval(c)})}}}(this); </script> </body></html>

CINXE.COM

Country-by-Country Reporting Challenges Tax Departments