Robert Kugel's Analyst Perspectives

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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 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One particularly useful aspect of its suite is <a href="http://www.tagetik.com/software/disclose" target="_blank">the Collaborative Disclosure Management (CDM)</a>. CDM addresses an important need in finance departments, which routinely generate highly formatted documents that combine words and numbers. Often these documents are assembled by contributors outside of the finance department; human resources, facilities, legal and corporate groups are the most common. The data used in these reports almost...</p> </div> <a href="https://robertkugel.isg-research.net/robert-kugel/2014/07/16/tagetik-advances-disclosure-management-for-office-of-finance"><span class="readmore"> Read More </span></a><br><br> Topics: <a href="https://robertkugel.isg-research.net/topic/big-data">Big Data</a>, <a href="https://robertkugel.isg-research.net/topic/mobile">Mobile</a>, <a href="https://robertkugel.isg-research.net/topic/erp">ERP</a>, <a href="https://robertkugel.isg-research.net/topic/human-capital-management">Human Capital Management</a>, <a href="https://robertkugel.isg-research.net/topic/modeling">Modeling</a>, <a href="https://robertkugel.isg-research.net/topic/office-of-finance">Office of Finance</a>, <a href="https://robertkugel.isg-research.net/topic/reporting">Reporting</a>, <a href="https://robertkugel.isg-research.net/topic/budgeting">Budgeting</a>, <a href="https://robertkugel.isg-research.net/topic/close">close</a>, <a href="https://robertkugel.isg-research.net/topic/closing">closing</a>, <a href="https://robertkugel.isg-research.net/topic/consolidation">Consolidation</a>, <a href="https://robertkugel.isg-research.net/topic/controller">Controller</a>, <a href="https://robertkugel.isg-research.net/topic/finance-financial-applications-financial-close">Finance Financial Applications Financial Close</a>, <a href="https://robertkugel.isg-research.net/topic/ifrs">IFRS</a>, <a href="https://robertkugel.isg-research.net/topic/xbrl">XBRL</a>, <a href="https://robertkugel.isg-research.net/topic/analytics">Analytics</a>, <a href="https://robertkugel.isg-research.net/topic/business-analytics">Business Analytics</a>, <a href="https://robertkugel.isg-research.net/topic/business-intelligence">Business Intelligence</a>, <a href="https://robertkugel.isg-research.net/topic/governance-risk-compliance-grc">Governance, Risk & Compliance (GRC)</a>, <a href="https://robertkugel.isg-research.net/topic/business-performance-management-bpm">Business Performance Management (BPM)</a>, <a href="https://robertkugel.isg-research.net/topic/cfo">CFO</a>, <a href="https://robertkugel.isg-research.net/topic/compliance">compliance</a>, <a href="https://robertkugel.isg-research.net/topic/data">Data</a>, <a href="https://robertkugel.isg-research.net/topic/financial-performance-management-fpm">Financial Performance Management (FPM)</a>, <a href="https://robertkugel.isg-research.net/topic/benchmark">benchmark</a>, <a href="https://robertkugel.isg-research.net/topic/financial-performance-management">Financial Performance Management</a>, <a href="https://robertkugel.isg-research.net/topic/financial-reporting">financial reporting</a>, <a href="https://robertkugel.isg-research.net/topic/fpm">FPM</a>, <a href="https://robertkugel.isg-research.net/topic/gaap">GAAP</a>, <a href="https://robertkugel.isg-research.net/topic/integrated-business-planning">Integrated Business Planning</a>, <a href="https://robertkugel.isg-research.net/topic/profitability">Profitability</a>, <a href="https://robertkugel.isg-research.net/topic/sec-software">SEC Software</a> <hr> </div> <div class="blog-index__post-content" style="margin-bottom: 80px"> <div class="post-meta"> <h2 style="font-size: 1.875rem;"><a href="https://robertkugel.isg-research.net/robert-kugel/2013/10/16/oracle-hyperion-products-challenged-by-new-generation-of-expectations">Oracle Hyperion Products Challenged by New Generation of Expectations</a></h2> <div class="author-meta"> Posted by <a href="https://robertkugel.isg-research.net/author/robert-kugel"> Robert Kugel </a> on <span class="post-date">16 October 2013 </span> </div>  <hr> </div> <div class="list-card-p"><div class="wrapingimage"> <img src="https://robertkugel.isg-research.net/hs-fs/hubfs/Imported_Blog_Media/vi_financialmanagement1-1.png?width=200&name=vi_financialmanagement1-1.png" width="200" !important: srcset="https://robertkugel.isg-research.net/hs-fs/hubfs/Imported_Blog_Media/vi_financialmanagement1-1.png?width=100&name=vi_financialmanagement1-1.png 100w, https://robertkugel.isg-research.net/hs-fs/hubfs/Imported_Blog_Media/vi_financialmanagement1-1.png?width=200&name=vi_financialmanagement1-1.png 200w, https://robertkugel.isg-research.net/hs-fs/hubfs/Imported_Blog_Media/vi_financialmanagement1-1.png?width=300&name=vi_financialmanagement1-1.png 300w, https://robertkugel.isg-research.net/hs-fs/hubfs/Imported_Blog_Media/vi_financialmanagement1-1.png?width=400&name=vi_financialmanagement1-1.png 400w, https://robertkugel.isg-research.net/hs-fs/hubfs/Imported_Blog_Media/vi_financialmanagement1-1.png?width=500&name=vi_financialmanagement1-1.png 500w, https://robertkugel.isg-research.net/hs-fs/hubfs/Imported_Blog_Media/vi_financialmanagement1-1.png?width=600&name=vi_financialmanagement1-1.png 600w" sizes="(max-width: 200px) 100vw, 200px"> </div> <p>Oracle continues to enrich the capabilities of its Hyperion suite of applications that support the finance function, but I wonder if that will be enough to sustain its market share and new generation of expectations. At the recent Oracle OpenWorld these new features were on display, and spokespeople described how the company will be transitioning its software to cloud deployment. Our 2013 <a href="//www.ventanaresearch.com/valueindex/" target="_blank">Financial Performance Management Value (FPM) Index</a> rates Oracle Hyperion a Warm vendor <a href="//robertkugel.ventanaresearch.com/2013/10/09/find-out-which-is-the-hottest-financial-performance-management-software/" target="_blank">in my analysis</a>,...</p> </div> <a href="https://robertkugel.isg-research.net/robert-kugel/2013/10/16/oracle-hyperion-products-challenged-by-new-generation-of-expectations"><span class="readmore"> Read More </span></a><br><br> Topics: <a href="https://robertkugel.isg-research.net/topic/big-data">Big Data</a>, <a href="https://robertkugel.isg-research.net/topic/mobile">Mobile</a>, <a href="https://robertkugel.isg-research.net/topic/planning">Planning</a>, <a href="https://robertkugel.isg-research.net/topic/social-media">Social Media</a>, <a href="https://robertkugel.isg-research.net/topic/erp">ERP</a>, <a href="https://robertkugel.isg-research.net/topic/human-capital-management">Human Capital Management</a>, <a href="https://robertkugel.isg-research.net/topic/modeling">Modeling</a>, <a href="https://robertkugel.isg-research.net/topic/office-of-finance">Office of Finance</a>, <a href="https://robertkugel.isg-research.net/topic/reporting">Reporting</a>, <a href="https://robertkugel.isg-research.net/topic/budgeting">Budgeting</a>, <a href="https://robertkugel.isg-research.net/topic/close">close</a>, <a href="https://robertkugel.isg-research.net/topic/closing">closing</a>, <a href="https://robertkugel.isg-research.net/topic/consolidation">Consolidation</a>, <a href="https://robertkugel.isg-research.net/topic/controller">Controller</a>, <a href="https://robertkugel.isg-research.net/topic/driver-based">driver-based</a>, <a href="https://robertkugel.isg-research.net/topic/finance-financial-applications-financial-close">Finance Financial Applications Financial Close</a>, <a href="https://robertkugel.isg-research.net/topic/hyperion">Hyperion</a>, <a href="https://robertkugel.isg-research.net/topic/ifrs">IFRS</a>, <a href="https://robertkugel.isg-research.net/topic/tax">Tax</a>, <a href="https://robertkugel.isg-research.net/topic/xbrl">XBRL</a>, <a href="https://robertkugel.isg-research.net/topic/analytics">Analytics</a>, <a href="https://robertkugel.isg-research.net/topic/business-analytics">Business Analytics</a>, <a href="https://robertkugel.isg-research.net/topic/business-intelligence">Business Intelligence</a>, <a href="https://robertkugel.isg-research.net/topic/cio">CIO</a>, <a href="https://robertkugel.isg-research.net/topic/cloud-computing">Cloud Computing</a>, <a href="https://robertkugel.isg-research.net/topic/in-memory">In-memory</a>, <a href="https://robertkugel.isg-research.net/topic/oracle">Oracle</a>, <a href="https://robertkugel.isg-research.net/topic/business-performance-management-bpm">Business Performance Management (BPM)</a>, <a href="https://robertkugel.isg-research.net/topic/cfo">CFO</a>, <a href="https://robertkugel.isg-research.net/topic/compliance">compliance</a>, <a href="https://robertkugel.isg-research.net/topic/data">Data</a>, <a href="https://robertkugel.isg-research.net/topic/financial-performance-management-fpm">Financial Performance Management (FPM)</a>, <a href="https://robertkugel.isg-research.net/topic/benchmark">benchmark</a>, <a href="https://robertkugel.isg-research.net/topic/financial-performance-management">Financial Performance Management</a>, <a href="https://robertkugel.isg-research.net/topic/financial-reporting">financial reporting</a>, <a href="https://robertkugel.isg-research.net/topic/fpm">FPM</a>, <a href="https://robertkugel.isg-research.net/topic/gaap">GAAP</a>, <a href="https://robertkugel.isg-research.net/topic/integrated-business-planning">Integrated Business Planning</a>, <a href="https://robertkugel.isg-research.net/topic/price-optimization">Price Optimization</a>, <a href="https://robertkugel.isg-research.net/topic/profitability">Profitability</a>, <a href="https://robertkugel.isg-research.net/topic/sec-software">SEC Software</a> <hr> </div> <div class="blog-index__post-content" style="margin-bottom: 80px"> <div class="post-meta"> <h2 style="font-size: 1.875rem;"><a href="https://robertkugel.isg-research.net/robert-kugel/2013/08/22/transforming-lease-accounting-with-better-software">Transforming Lease Accounting with Better Software</a></h2> <div class="author-meta"> Posted by <a href="https://robertkugel.isg-research.net/author/robert-kugel"> Robert Kugel </a> on <span class="post-date">22 August 2013 </span> </div>  <hr> </div> <div class="list-card-p"><div class="wrapingimage"> <img src="https://robertkugel.isg-research.net/hs-fs/hubfs/Imported_Blog_Media/vr_ss21_errors_in_spreadsheets-5.png?width=200&name=vr_ss21_errors_in_spreadsheets-5.png" width="200" !important: srcset="https://robertkugel.isg-research.net/hs-fs/hubfs/Imported_Blog_Media/vr_ss21_errors_in_spreadsheets-5.png?width=100&name=vr_ss21_errors_in_spreadsheets-5.png 100w, https://robertkugel.isg-research.net/hs-fs/hubfs/Imported_Blog_Media/vr_ss21_errors_in_spreadsheets-5.png?width=200&name=vr_ss21_errors_in_spreadsheets-5.png 200w, https://robertkugel.isg-research.net/hs-fs/hubfs/Imported_Blog_Media/vr_ss21_errors_in_spreadsheets-5.png?width=300&name=vr_ss21_errors_in_spreadsheets-5.png 300w, https://robertkugel.isg-research.net/hs-fs/hubfs/Imported_Blog_Media/vr_ss21_errors_in_spreadsheets-5.png?width=400&name=vr_ss21_errors_in_spreadsheets-5.png 400w, https://robertkugel.isg-research.net/hs-fs/hubfs/Imported_Blog_Media/vr_ss21_errors_in_spreadsheets-5.png?width=500&name=vr_ss21_errors_in_spreadsheets-5.png 500w, https://robertkugel.isg-research.net/hs-fs/hubfs/Imported_Blog_Media/vr_ss21_errors_in_spreadsheets-5.png?width=600&name=vr_ss21_errors_in_spreadsheets-5.png 600w" sizes="(max-width: 200px) 100vw, 200px"> </div> <p>Because of its impact on the Office of Finance, I’ve written in the past about <a href="//robertkugel.ventanaresearch.com/2012/05/25/whats-the-rush-in-adopting-ifrs/" target="_blank"><span style="text-decoration: underline;">the proposed timeline</span></a> and <a href="//robertkugel.ventanaresearch.com/2012/04/02/time-to-consider-how-accounting-rules-changes-will-affect-it-systems/" target="_blank"><span style="text-decoration: underline;">IT implications of the convergence</span></a> of U.S. Generally Accepted Accounting Principles (U.S. GAAP) and the International Financial Reporting Standards (IFRS). While the bottom-line differences between U.S. GAAP and IFRS are likely to be minimal for most businesses, some aspects of the convergence promise to be significant and problematic. One important change is how companies account for...</p> </div> <a href="https://robertkugel.isg-research.net/robert-kugel/2013/08/22/transforming-lease-accounting-with-better-software"><span class="readmore"> Read More </span></a><br><br> Topics: <a href="https://robertkugel.isg-research.net/topic/grc">GRC</a>, <a href="https://robertkugel.isg-research.net/topic/office-of-finance">Office of Finance</a>, <a href="https://robertkugel.isg-research.net/topic/control">control</a>, <a href="https://robertkugel.isg-research.net/topic/error">error</a>, <a href="https://robertkugel.isg-research.net/topic/ifrs">IFRS</a>, <a href="https://robertkugel.isg-research.net/topic/governance-risk-compliance-grc">Governance, Risk & Compliance (GRC)</a>, <a href="https://robertkugel.isg-research.net/topic/business-performance-management-bpm">Business Performance Management (BPM)</a>, <a href="https://robertkugel.isg-research.net/topic/cfo">CFO</a>, <a href="https://robertkugel.isg-research.net/topic/financial-performance-management-fpm">Financial Performance Management (FPM)</a>, <a href="https://robertkugel.isg-research.net/topic/financial-performance-management">Financial Performance Management</a>, <a href="https://robertkugel.isg-research.net/topic/gaap">GAAP</a> <hr> </div> <div class="blog-index__post-content" style="margin-bottom: 80px"> <div class="post-meta"> <h2 style="font-size: 1.875rem;"><a href="https://robertkugel.isg-research.net/robert-kugel/2012/05/21/ibm-shows-off-vision-for-finance">IBM Shows Off Vision for Finance</a></h2> <div class="author-meta"> Posted by <a href="https://robertkugel.isg-research.net/author/robert-kugel"> Robert Kugel </a> on <span class="post-date">21 May 2012 </span> </div>  <hr> </div> <div class="list-card-p"><div class="wrapingimage"> <img src="//robertkugel.isg-research.net/hs-fs/hubfs/Ventana_Research_Sept_2016/images/shutterstock_314838419-1.jpg?width=200&name=shutterstock_314838419-1.jpg" width="200" !important: srcset="//robertkugel.isg-research.net/hs-fs/hubfs/Ventana_Research_Sept_2016/images/shutterstock_314838419-1.jpg?width=100&name=shutterstock_314838419-1.jpg 100w, //robertkugel.isg-research.net/hs-fs/hubfs/Ventana_Research_Sept_2016/images/shutterstock_314838419-1.jpg?width=200&name=shutterstock_314838419-1.jpg 200w, //robertkugel.isg-research.net/hs-fs/hubfs/Ventana_Research_Sept_2016/images/shutterstock_314838419-1.jpg?width=300&name=shutterstock_314838419-1.jpg 300w, //robertkugel.isg-research.net/hs-fs/hubfs/Ventana_Research_Sept_2016/images/shutterstock_314838419-1.jpg?width=400&name=shutterstock_314838419-1.jpg 400w, //robertkugel.isg-research.net/hs-fs/hubfs/Ventana_Research_Sept_2016/images/shutterstock_314838419-1.jpg?width=500&name=shutterstock_314838419-1.jpg 500w, //robertkugel.isg-research.net/hs-fs/hubfs/Ventana_Research_Sept_2016/images/shutterstock_314838419-1.jpg?width=600&name=shutterstock_314838419-1.jpg 600w" sizes="(max-width: 200px) 100vw, 200px"> </div> <p>I recently attended Vision 2012, IBM’s conference for users of its financial governance, risk management and performance optimization software. From my perspective, two points are particularly worth noting with respect to the finance portion of the program. First, IBM has assembled a financial performance management suite capable of supporting core finance processes as well as more innovative ones. It continues to build out the scope of this suite’s capabilities to enhance ease of use, deepen...</p> </div> <a href="https://robertkugel.isg-research.net/robert-kugel/2012/05/21/ibm-shows-off-vision-for-finance"><span class="readmore"> Read More </span></a><br><br> Topics: <a href="https://robertkugel.isg-research.net/topic/performance-management">Performance Management</a>, <a href="https://robertkugel.isg-research.net/topic/close">close</a>, <a href="https://robertkugel.isg-research.net/topic/closing">closing</a>, <a href="https://robertkugel.isg-research.net/topic/ifrs">IFRS</a>, <a href="https://robertkugel.isg-research.net/topic/analytics">Analytics</a>, <a href="https://robertkugel.isg-research.net/topic/ibm">IBM</a>, <a href="https://robertkugel.isg-research.net/topic/uncategorized">Uncategorized</a>, <a href="https://robertkugel.isg-research.net/topic/gaap">GAAP</a> <hr> </div> <div class="blog-index__post-content" style="margin-bottom: 80px"> <div class="post-meta"> <h2 style="font-size: 1.875rem;"><a href="https://robertkugel.isg-research.net/robert-kugel/2012/05/11/jdas-revenue-recognition-issues-have-lessons-for-finance">JDA’s Revenue Recognition Issues Have Lessons for Finance</a></h2> <div class="author-meta"> Posted by <a href="https://robertkugel.isg-research.net/author/robert-kugel"> Robert Kugel </a> on <span class="post-date">11 May 2012 </span> </div>  <hr> </div> <div class="list-card-p"><div class="wrapingimage"> <img src="//robertkugel.isg-research.net/hs-fs/hubfs/Ventana_Research_Sept_2016/images/shutterstock_314838419-1.jpg?width=200&name=shutterstock_314838419-1.jpg" width="200" !important: srcset="//robertkugel.isg-research.net/hs-fs/hubfs/Ventana_Research_Sept_2016/images/shutterstock_314838419-1.jpg?width=100&name=shutterstock_314838419-1.jpg 100w, //robertkugel.isg-research.net/hs-fs/hubfs/Ventana_Research_Sept_2016/images/shutterstock_314838419-1.jpg?width=200&name=shutterstock_314838419-1.jpg 200w, //robertkugel.isg-research.net/hs-fs/hubfs/Ventana_Research_Sept_2016/images/shutterstock_314838419-1.jpg?width=300&name=shutterstock_314838419-1.jpg 300w, //robertkugel.isg-research.net/hs-fs/hubfs/Ventana_Research_Sept_2016/images/shutterstock_314838419-1.jpg?width=400&name=shutterstock_314838419-1.jpg 400w, //robertkugel.isg-research.net/hs-fs/hubfs/Ventana_Research_Sept_2016/images/shutterstock_314838419-1.jpg?width=500&name=shutterstock_314838419-1.jpg 500w, //robertkugel.isg-research.net/hs-fs/hubfs/Ventana_Research_Sept_2016/images/shutterstock_314838419-1.jpg?width=600&name=shutterstock_314838419-1.jpg 600w" sizes="(max-width: 200px) 100vw, 200px"> </div> <p><a href="http://www.jda.com/" target="_blank">JDA Software</a> is an established vendor of (among other categories) accounting software for the retail sector. So it is a bit ironic that the company is in the process of restating its earnings for 2008 through 2010 because of revenue recognition practices that led it to book some revenue sooner than it should have. The issue centers on certain transactions the company linked to service agreements and license revenue. As well, in 2009 and 2010 some of its license contracts included a clause...</p> </div> <a href="https://robertkugel.isg-research.net/robert-kugel/2012/05/11/jdas-revenue-recognition-issues-have-lessons-for-finance"><span class="readmore"> Read More </span></a><br><br> Topics: <a href="https://robertkugel.isg-research.net/topic/performance-management">Performance Management</a>, <a href="https://robertkugel.isg-research.net/topic/customer-experience">Customer Experience</a>, <a href="https://robertkugel.isg-research.net/topic/human-capital-management">Human Capital Management</a>, <a href="https://robertkugel.isg-research.net/topic/office-of-finance">Office of Finance</a>, <a href="https://robertkugel.isg-research.net/topic/end-to-end">end-to-end</a>, <a href="https://robertkugel.isg-research.net/topic/ifrs">IFRS</a>, <a href="https://robertkugel.isg-research.net/topic/jda-software">JDA Software</a>, <a href="https://robertkugel.isg-research.net/topic/business-analytics">Business Analytics</a>, <a href="https://robertkugel.isg-research.net/topic/governance-risk-compliance-grc">Governance, Risk & Compliance (GRC)</a>, <a href="https://robertkugel.isg-research.net/topic/financial-performance-management-fpm">Financial Performance Management (FPM)</a>, <a href="https://robertkugel.isg-research.net/topic/gaap">GAAP</a> <hr> </div> <div class="blog-index__post-content" style="margin-bottom: 80px"> <div class="post-meta"> <h2 style="font-size: 1.875rem;"><a href="https://robertkugel.isg-research.net/robert-kugel/2012/04/02/time-to-consider-how-accounting-rules-changes-will-affect-it-systems">Time To Consider How Accounting Rules Changes Will Affect IT Systems</a></h2> <div class="author-meta"> Posted by <a href="https://robertkugel.isg-research.net/author/robert-kugel"> Robert Kugel </a> on <span class="post-date">01 April 2012 </span> </div>  <hr> </div> <div class="list-card-p"><div class="wrapingimage"> <img src="//robertkugel.isg-research.net/hs-fs/hubfs/Ventana_Research_Sept_2016/images/shutterstock_314838419-1.jpg?width=200&name=shutterstock_314838419-1.jpg" width="200" !important: srcset="//robertkugel.isg-research.net/hs-fs/hubfs/Ventana_Research_Sept_2016/images/shutterstock_314838419-1.jpg?width=100&name=shutterstock_314838419-1.jpg 100w, //robertkugel.isg-research.net/hs-fs/hubfs/Ventana_Research_Sept_2016/images/shutterstock_314838419-1.jpg?width=200&name=shutterstock_314838419-1.jpg 200w, //robertkugel.isg-research.net/hs-fs/hubfs/Ventana_Research_Sept_2016/images/shutterstock_314838419-1.jpg?width=300&name=shutterstock_314838419-1.jpg 300w, //robertkugel.isg-research.net/hs-fs/hubfs/Ventana_Research_Sept_2016/images/shutterstock_314838419-1.jpg?width=400&name=shutterstock_314838419-1.jpg 400w, //robertkugel.isg-research.net/hs-fs/hubfs/Ventana_Research_Sept_2016/images/shutterstock_314838419-1.jpg?width=500&name=shutterstock_314838419-1.jpg 500w, //robertkugel.isg-research.net/hs-fs/hubfs/Ventana_Research_Sept_2016/images/shutterstock_314838419-1.jpg?width=600&name=shutterstock_314838419-1.jpg 600w" sizes="(max-width: 200px) 100vw, 200px"> </div> <p>The evolution from United States Generally Accepted Accounting Standards (US-GAAP) to <span style="text-decoration: underline;"><a href="http://en.wikipedia.org/wiki/IFRS" target="_blank">International Financial Reporting Standards</a></span> (IFRS) has been under way for more than a decade. <span style="text-decoration: underline;"><a href="//robertkugel.ventanaresearch.com/2011/07/18/ifrs-for-the-u-s-yes-%E2%80%93-but-when-and-how-are-still-iffy/" target="_blank">I’ve commented on IFRS adoption before</a></span>. It’s a hot topic for accountants and auditors because it goes to the heart of how companies keep their books.</p> </div> <a href="https://robertkugel.isg-research.net/robert-kugel/2012/04/02/time-to-consider-how-accounting-rules-changes-will-affect-it-systems"><span class="readmore"> Read More </span></a><br><br> Topics: <a href="https://robertkugel.isg-research.net/topic/office-of-finance">Office of Finance</a>, <a href="https://robertkugel.isg-research.net/topic/closing">closing</a>, <a href="https://robertkugel.isg-research.net/topic/controller">Controller</a>, <a href="https://robertkugel.isg-research.net/topic/fasb">FASB</a>, <a href="https://robertkugel.isg-research.net/topic/iasb">IASB</a>, <a href="https://robertkugel.isg-research.net/topic/ifrs">IFRS</a>, <a href="https://robertkugel.isg-research.net/topic/xbrl">XBRL</a>, <a href="https://robertkugel.isg-research.net/topic/analytics">Analytics</a>, <a href="https://robertkugel.isg-research.net/topic/business-analytics">Business Analytics</a>, <a href="https://robertkugel.isg-research.net/topic/business-intelligence">Business Intelligence</a>, <a href="https://robertkugel.isg-research.net/topic/financial-performance">Financial Performance</a>, <a href="https://robertkugel.isg-research.net/topic/governance-risk-compliance-grc">Governance, Risk & Compliance (GRC)</a>, <a href="https://robertkugel.isg-research.net/topic/business-performance-management-bpm">Business Performance Management (BPM)</a>, <a href="https://robertkugel.isg-research.net/topic/cfo">CFO</a>, <a href="https://robertkugel.isg-research.net/topic/financial-performance-management-fpm">Financial Performance Management (FPM)</a>, <a href="https://robertkugel.isg-research.net/topic/financial-statement">financial statement</a>, <a href="https://robertkugel.isg-research.net/topic/gaap">GAAP</a>, <a href="https://robertkugel.isg-research.net/topic/sec">SEC</a> <hr> </div> <div class="blog-index__post-content" style="margin-bottom: 80px"> <div class="post-meta"> <h2 style="font-size: 1.875rem;"><a href="https://robertkugel.isg-research.net/robert-kugel/2012/03/19/sap-rolls-out-business-planning-and-consolidation-on-hana-at-sapinsider">SAP Rolls Out Business Planning and Consolidation on HANA at SAPinsider</a></h2> <div class="author-meta"> Posted by <a href="https://robertkugel.isg-research.net/author/robert-kugel"> Robert Kugel </a> on <span class="post-date">19 March 2012 </span> </div>  <hr> </div> <div class="list-card-p"><div class="wrapingimage"> <img src="//robertkugel.isg-research.net/hs-fs/hubfs/Ventana_Research_Sept_2016/images/shutterstock_314838419-1.jpg?width=200&name=shutterstock_314838419-1.jpg" width="200" !important: srcset="//robertkugel.isg-research.net/hs-fs/hubfs/Ventana_Research_Sept_2016/images/shutterstock_314838419-1.jpg?width=100&name=shutterstock_314838419-1.jpg 100w, //robertkugel.isg-research.net/hs-fs/hubfs/Ventana_Research_Sept_2016/images/shutterstock_314838419-1.jpg?width=200&name=shutterstock_314838419-1.jpg 200w, //robertkugel.isg-research.net/hs-fs/hubfs/Ventana_Research_Sept_2016/images/shutterstock_314838419-1.jpg?width=300&name=shutterstock_314838419-1.jpg 300w, //robertkugel.isg-research.net/hs-fs/hubfs/Ventana_Research_Sept_2016/images/shutterstock_314838419-1.jpg?width=400&name=shutterstock_314838419-1.jpg 400w, //robertkugel.isg-research.net/hs-fs/hubfs/Ventana_Research_Sept_2016/images/shutterstock_314838419-1.jpg?width=500&name=shutterstock_314838419-1.jpg 500w, //robertkugel.isg-research.net/hs-fs/hubfs/Ventana_Research_Sept_2016/images/shutterstock_314838419-1.jpg?width=600&name=shutterstock_314838419-1.jpg 600w" sizes="(max-width: 200px) 100vw, 200px"> </div> <p><span style="font-family: Verdana; font-size: small;">For me, the most significant announcement to come out of the recent <span style="text-decoration: underline;"><a title="SAPinsider" href="http://sapinsider.wispubs.com/" target="_blank">SAPinsider</a></span></span><span style="font-size: small;"><span style="font-family: Verdana;"> conference was the company’s formal release of Business Planning and Consolidation (BPC) running on HANA, SAP’s in-memory computing appliance. For me, HANA is a potential “game changer” for planning, statutory consolidation and other analytics-supported financial processes because of the substantial reduction it enables in processing time from loading to reporting. In-memory systems provide a substantial edge in...</span></span></p> </div> <a href="https://robertkugel.isg-research.net/robert-kugel/2012/03/19/sap-rolls-out-business-planning-and-consolidation-on-hana-at-sapinsider"><span class="readmore"> Read More </span></a><br><br> Topics: <a href="https://robertkugel.isg-research.net/topic/big-data">Big Data</a>, <a href="https://robertkugel.isg-research.net/topic/mobile">Mobile</a>, <a href="https://robertkugel.isg-research.net/topic/planning">Planning</a>, <a href="https://robertkugel.isg-research.net/topic/sap">SAP</a>, <a href="https://robertkugel.isg-research.net/topic/social-media">Social Media</a>, <a href="https://robertkugel.isg-research.net/topic/customer-experience">Customer Experience</a>, <a href="https://robertkugel.isg-research.net/topic/erp">ERP</a>, <a href="https://robertkugel.isg-research.net/topic/grc">GRC</a>, <a href="https://robertkugel.isg-research.net/topic/office-of-finance">Office of Finance</a>, <a href="https://robertkugel.isg-research.net/topic/operational-performance-management-opm">Operational Performance Management (OPM)</a>, <a href="https://robertkugel.isg-research.net/topic/budgeting">Budgeting</a>, <a href="https://robertkugel.isg-research.net/topic/ifrs">IFRS</a>, <a href="https://robertkugel.isg-research.net/topic/xbrl">XBRL</a>, <a href="https://robertkugel.isg-research.net/topic/analytics">Analytics</a>, <a href="https://robertkugel.isg-research.net/topic/business-analytics">Business Analytics</a>, <a href="https://robertkugel.isg-research.net/topic/business-collaboration">Business Collaboration</a>, <a href="https://robertkugel.isg-research.net/topic/business-mobility">Business Mobility</a>, <a href="https://robertkugel.isg-research.net/topic/cloud-computing">Cloud Computing</a>, <a href="https://robertkugel.isg-research.net/topic/in-memory">In-memory</a>, <a href="https://robertkugel.isg-research.net/topic/business-performance-management-bpm">Business Performance Management (BPM)</a>, <a href="https://robertkugel.isg-research.net/topic/finance">finance</a>, <a href="https://robertkugel.isg-research.net/topic/financial-performance-management-fpm">Financial Performance Management (FPM)</a>, <a href="https://robertkugel.isg-research.net/topic/sales-performance-management-spm">Sales Performance Management (SPM)</a>, <a href="https://robertkugel.isg-research.net/topic/supply-chain-performance-management-scpm">Supply Chain Performance Management (SCPM)</a>, <a href="https://robertkugel.isg-research.net/topic/workforce-performance-management-wpm">Workforce Performance Management (WPM)</a>, <a href="https://robertkugel.isg-research.net/topic/financial-performance-management">Financial Performance Management</a>, <a href="https://robertkugel.isg-research.net/topic/gaap">GAAP</a>, <a href="https://robertkugel.isg-research.net/topic/hana">HANA</a> <hr> </div> <div class="blog-index__post-content" style="margin-bottom: 80px"> <div class="post-meta"> <h2 style="font-size: 1.875rem;"><a href="https://robertkugel.isg-research.net/robert-kugel/2012/02/21/gaap-and-ifrs-harmonize-revenue-recognition-standards">GAAP and IFRS Harmonize Revenue Recognition Standards</a></h2> <div class="author-meta"> Posted by <a href="https://robertkugel.isg-research.net/author/robert-kugel"> Robert Kugel </a> on <span class="post-date">21 February 2012 </span> </div>  <hr> </div> <div class="list-card-p"><div class="wrapingimage"> <img src="//robertkugel.isg-research.net/hs-fs/hubfs/Ventana_Research_Sept_2016/images/shutterstock_314838419-1.jpg?width=200&name=shutterstock_314838419-1.jpg" width="200" !important: srcset="//robertkugel.isg-research.net/hs-fs/hubfs/Ventana_Research_Sept_2016/images/shutterstock_314838419-1.jpg?width=100&name=shutterstock_314838419-1.jpg 100w, //robertkugel.isg-research.net/hs-fs/hubfs/Ventana_Research_Sept_2016/images/shutterstock_314838419-1.jpg?width=200&name=shutterstock_314838419-1.jpg 200w, //robertkugel.isg-research.net/hs-fs/hubfs/Ventana_Research_Sept_2016/images/shutterstock_314838419-1.jpg?width=300&name=shutterstock_314838419-1.jpg 300w, //robertkugel.isg-research.net/hs-fs/hubfs/Ventana_Research_Sept_2016/images/shutterstock_314838419-1.jpg?width=400&name=shutterstock_314838419-1.jpg 400w, //robertkugel.isg-research.net/hs-fs/hubfs/Ventana_Research_Sept_2016/images/shutterstock_314838419-1.jpg?width=500&name=shutterstock_314838419-1.jpg 500w, //robertkugel.isg-research.net/hs-fs/hubfs/Ventana_Research_Sept_2016/images/shutterstock_314838419-1.jpg?width=600&name=shutterstock_314838419-1.jpg 600w" sizes="(max-width: 200px) 100vw, 200px"> </div> <p><span style="font-family: Verdana; font-size: small;">The melding of the world’s two main financial accounting standards – United States Generally Accepted Accounting Standards (US-GAAP) and International Financial Reporting Standards (IFRS) – continues apace. Initially, the idea was to converge the two into a single, global standard. Although there was general agreement that the concept was a noble one, there were enough differences to produce practical concerns about implementing these changes, especially in the United States. Then, in December...</span></p> </div> <a href="https://robertkugel.isg-research.net/robert-kugel/2012/02/21/gaap-and-ifrs-harmonize-revenue-recognition-standards"><span class="readmore"> Read More </span></a><br><br> Topics: <a href="https://robertkugel.isg-research.net/topic/office-of-finance">Office of Finance</a>, <a href="https://robertkugel.isg-research.net/topic/controller">Controller</a>, <a href="https://robertkugel.isg-research.net/topic/fasb">FASB</a>, <a href="https://robertkugel.isg-research.net/topic/iasb">IASB</a>, <a href="https://robertkugel.isg-research.net/topic/ifrs">IFRS</a>, <a href="https://robertkugel.isg-research.net/topic/xbrl">XBRL</a>, <a href="https://robertkugel.isg-research.net/topic/cfo">CFO</a>, <a href="https://robertkugel.isg-research.net/topic/financial-performance-management-fpm">Financial Performance Management (FPM)</a>, <a href="https://robertkugel.isg-research.net/topic/financial-statement">financial statement</a>, <a href="https://robertkugel.isg-research.net/topic/gaap">GAAP</a>, <a href="https://robertkugel.isg-research.net/topic/sec">SEC</a> <hr> </div> <div class="blog-index__post-content" style="margin-bottom: 80px"> <div class="post-meta"> <h2 style="font-size: 1.875rem;"><a href="https://robertkugel.isg-research.net/robert-kugel/2011/11/07/managing-mountains-of-cash-is-harder-than-it-sounds">Managing Mountains of Cash Is Harder than It Sounds</a></h2> <div class="author-meta"> Posted by <a href="https://robertkugel.isg-research.net/author/robert-kugel"> Robert Kugel </a> on <span class="post-date">07 November 2011 </span> </div>  <hr> </div> <div class="list-card-p"><div class="wrapingimage"> <img src="//robertkugel.isg-research.net/hs-fs/hubfs/Ventana_Research_Sept_2016/images/shutterstock_314838419-1.jpg?width=200&name=shutterstock_314838419-1.jpg" width="200" !important: srcset="//robertkugel.isg-research.net/hs-fs/hubfs/Ventana_Research_Sept_2016/images/shutterstock_314838419-1.jpg?width=100&name=shutterstock_314838419-1.jpg 100w, //robertkugel.isg-research.net/hs-fs/hubfs/Ventana_Research_Sept_2016/images/shutterstock_314838419-1.jpg?width=200&name=shutterstock_314838419-1.jpg 200w, //robertkugel.isg-research.net/hs-fs/hubfs/Ventana_Research_Sept_2016/images/shutterstock_314838419-1.jpg?width=300&name=shutterstock_314838419-1.jpg 300w, //robertkugel.isg-research.net/hs-fs/hubfs/Ventana_Research_Sept_2016/images/shutterstock_314838419-1.jpg?width=400&name=shutterstock_314838419-1.jpg 400w, //robertkugel.isg-research.net/hs-fs/hubfs/Ventana_Research_Sept_2016/images/shutterstock_314838419-1.jpg?width=500&name=shutterstock_314838419-1.jpg 500w, //robertkugel.isg-research.net/hs-fs/hubfs/Ventana_Research_Sept_2016/images/shutterstock_314838419-1.jpg?width=600&name=shutterstock_314838419-1.jpg 600w" sizes="(max-width: 200px) 100vw, 200px"> </div> <p>At first thought, it seems as if having a mountain of cash to manage is a problem most companies would like to have, but it’s a real problem nevertheless. To be sure, the large majority of companies are able to deal with their cash and short-term and longer-term monetary investments because the amounts are small enough to be manageable. Indeed, many companies, especially smaller ones, face the opposite problem and spend more time focused on their uncertain funding requirements. Still, over the...</p> </div> <a href="https://robertkugel.isg-research.net/robert-kugel/2011/11/07/managing-mountains-of-cash-is-harder-than-it-sounds"><span class="readmore"> Read More </span></a><br><br> Topics: <a href="https://robertkugel.isg-research.net/topic/performance-management">Performance Management</a>, <a href="https://robertkugel.isg-research.net/topic/office-of-finance">Office of Finance</a>, <a href="https://robertkugel.isg-research.net/topic/credit">credit</a>, <a href="https://robertkugel.isg-research.net/topic/tax">Tax</a>, <a href="https://robertkugel.isg-research.net/topic/business-analytics">Business Analytics</a>, <a href="https://robertkugel.isg-research.net/topic/business-performance-management-bpm">Business Performance Management (BPM)</a>, <a href="https://robertkugel.isg-research.net/topic/financial-performance-management-fpm">Financial Performance Management (FPM)</a>, <a href="https://robertkugel.isg-research.net/topic/risk">Risk</a>, <a href="https://robertkugel.isg-research.net/topic/cash-management">cash management</a>, <a href="https://robertkugel.isg-research.net/topic/gaap">GAAP</a> <hr> </div> <div class="blog-index__post-content" style="margin-bottom: 80px"> <div class="post-meta"> <h2 style="font-size: 1.875rem;"><a href="https://robertkugel.isg-research.net/robert-kugel/2011/07/18/ifrs-for-the-u-s-yes-but-when-and-how-are-still-iffy">IFRS for the U.S.? Yes – But When and How Are Still Iffy</a></h2> <div class="author-meta"> Posted by <a href="https://robertkugel.isg-research.net/author/robert-kugel"> Robert Kugel </a> on <span class="post-date">18 July 2011 </span> </div>  <hr> </div> <div class="list-card-p"><div class="wrapingimage"> <img src="//robertkugel.isg-research.net/hs-fs/hubfs/Ventana_Research_Sept_2016/images/shutterstock_314838419-1.jpg?width=200&name=shutterstock_314838419-1.jpg" width="200" !important: srcset="//robertkugel.isg-research.net/hs-fs/hubfs/Ventana_Research_Sept_2016/images/shutterstock_314838419-1.jpg?width=100&name=shutterstock_314838419-1.jpg 100w, //robertkugel.isg-research.net/hs-fs/hubfs/Ventana_Research_Sept_2016/images/shutterstock_314838419-1.jpg?width=200&name=shutterstock_314838419-1.jpg 200w, //robertkugel.isg-research.net/hs-fs/hubfs/Ventana_Research_Sept_2016/images/shutterstock_314838419-1.jpg?width=300&name=shutterstock_314838419-1.jpg 300w, //robertkugel.isg-research.net/hs-fs/hubfs/Ventana_Research_Sept_2016/images/shutterstock_314838419-1.jpg?width=400&name=shutterstock_314838419-1.jpg 400w, //robertkugel.isg-research.net/hs-fs/hubfs/Ventana_Research_Sept_2016/images/shutterstock_314838419-1.jpg?width=500&name=shutterstock_314838419-1.jpg 500w, //robertkugel.isg-research.net/hs-fs/hubfs/Ventana_Research_Sept_2016/images/shutterstock_314838419-1.jpg?width=600&name=shutterstock_314838419-1.jpg 600w" sizes="(max-width: 200px) 100vw, 200px"> </div> <p><span style="font-size: x-small;"><span style="font-family: Verdana;">Hans Hoogervorst, who just succeeded Sir David Tweedie as the chairman of the International Accounting Standards Board (IASB), recently said he is “optimistic the SEC will move to fully incorporate IFRS [International Financial Reporting Standards] shortly.” I find it hard to see why, unless one has a fairly elastic definition of “fully,” “incorporate” and “shortly” (or at least two out of three). Then again, one shouldn’t fault the head of an organization for expressing undue optimism since...</span></span></p> </div> <a href="https://robertkugel.isg-research.net/robert-kugel/2011/07/18/ifrs-for-the-u-s-yes-but-when-and-how-are-still-iffy"><span class="readmore"> Read More </span></a><br><br> Topics: <a href="https://robertkugel.isg-research.net/topic/office-of-finance">Office of Finance</a>, <a href="https://robertkugel.isg-research.net/topic/reporting">Reporting</a>, <a href="https://robertkugel.isg-research.net/topic/consolidation">Consolidation</a>, <a href="https://robertkugel.isg-research.net/topic/fasb">FASB</a>, <a href="https://robertkugel.isg-research.net/topic/iasb">IASB</a>, <a href="https://robertkugel.isg-research.net/topic/ifrs">IFRS</a>, <a href="https://robertkugel.isg-research.net/topic/business-analytics">Business Analytics</a>, <a href="https://robertkugel.isg-research.net/topic/business-collaboration">Business Collaboration</a>, <a href="https://robertkugel.isg-research.net/topic/business-performance-management-bpm">Business Performance Management (BPM)</a>, <a href="https://robertkugel.isg-research.net/topic/financial-performance-management-fpm">Financial Performance Management (FPM)</a>, <a href="https://robertkugel.isg-research.net/topic/gaap">GAAP</a>, <a href="https://robertkugel.isg-research.net/topic/sec">SEC</a> <hr> </div> <script> // Check active classes var checkClass = function() { if ( $('.fil_item').hasClass('hide') ) { $('.fil_item').removeClass('hide'); } }; // Category filters $('.all').click( function() { checkClass(); }); // Active tag $('.bttn').click(function(){ $('.bttn').removeClass('active'); $(this).addClass('active'); }) </script> </div> <div class="blog-numeric-pagination span12 ">   </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, 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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 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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">(85)</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">(8)</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">(101)</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">(140)</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">(11)</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">(8)</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">(426)</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">(11)</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" 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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 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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 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"https://robertkugel.isg-research.net/robert-kugel/2014/07/16/tagetik-advances-disclosure-management-for-office-of-finance", "datePublished": "16/07/2014", "dateModified": "16/07/2014", "articleBody": "Tagetik provides financial performance management software. One particularly useful aspect of its suite is the Collaborative Disclosure Management (CDM). CDM addresses an important need in finance departments, which routinely generate highly formatted documents that combine words and numbers. Often these documents are assembled by contributors outside of the finance department; human resources, facilities, legal and corporate groups are the most common. The data used in these reports almost always come from multiple sources – not just enterprise systems such as ERP and financial consolidation software but also individual spreadsheets and databases that collect and store nonfinancial data (such as information about leased facilities, executive compensation, fixed assets, acquisitions and corporate actions). Until recently, these reports were almost always cobbled together manually – a painstaking process made even more time-consuming by the need to double-check the documents for accuracy and consistency. The adoption of a more automated approach was driven by the requirement imposed several years ago by United States Securities and Exchange Commission (SEC) that companies tag their required periodic disclosure filings using eXtensible Business Reporting Language (XBRL), which I have written about. This mandate created a tipping point in the workload, making the manual approach infeasible for a large number of companies and motivating them to adopt tools to automate the process. Although disclosure filings were the initial impetus to acquire collaborative disclosure management software, companies have found it useful for generating a range of formatted periodic reports that combine text and data, including board books (internal documents for senior executives and members of the board of directors), highly formatted periodic internal reports and filings with nonfinancial regulators or lien holders. Tagetik’s Collaborative Disclosure Management automates the document creation process, eliminating many repetitive, mechanical functions and reducing the time needed to administer the process and ensure accuracy. Automation can shorten finance processes significantly. For example, our benchmark research on trends in developing the fast, clean close finds that companies that use little or no automation in their accounting close take almost twice as long to complete the process as those that fully automate it (9.1 days vs. 5.7 days). Manually assembling the narrative text from perhaps dozens of contributors and combining it with data used in tables and elsewhere in the document is a time-consuming chore. Regulatory filings are legal documents that must be completely accurate and conform to mandated presentation styles. They require careful review to ensure accuracy and completeness. Complicating this effort recently are increasingly stringent deadlines, especially in the U.S. Anyone who has been a party to these efforts knows that there can be frequent changes in the narratives and presentation of the numbers as they are reviewed by different parties, and those responsible need to ensure that any change to a number that occurs is automatically reflected everywhere that amount is cited in the document; to use the depreciation and amortization figure as an example, that would include the statement of cash flows, income statement, the text of the management discussion and analysis and the text or tables of one or more footnotes. Moreover, automated systems afford greater control over the data used. They make it possible to answer the common question of where a number came from quickly and with complete assurance. While inaccuracies in other types of financial documents may not have legal consequences, mistakes can have reputational or financial consequences. Those managing the process also spend a great deal of energy simply checking the document to ensure that the various sections include the latest wording, that the numbers are consistent in the tables and text, that amounts have been rounded properly (which can be really complicated) and that the right people have signed off on every part of the filing. Automation obviates the need for much of these tasks. Tagetik’s CDM workflow-enables the process, so handoffs are automated, participants get alerts if they haven’t completed their steps in timely fashion, and administrators can keep track of where everyone is in the process. Workflow also promotes consistent execution of the process, and the workflows can be easily modified as needed. In designing Collaborative Disclosure Management, Tagetik took advantage of users’ widespread familiarity with Microsoft Excel and Word to reduce the amount of training required to use its product. CDM’s workflow design makes it relatively easy for business users to define and modify business process automation. Typically, individuals or small groups work on different sections of the document. CDM enables multiple contributors from finance, accounting, legal, corporate and other functions to work with their part of the document without being concerned about other contributors’ versions. Work can proceed smoothly, and those administering the process can see at any time which components have been completed, are in progress or have not even started. Tagetik’s software can cut the time required to prepare any periodic document, since once a company has configured its system to create what is in effect a template, it’s relatively easy to generate these documents on monthly, quarterly or annual bases. The numbers relevant to the current period are updated from the specified controlled sources, and references to tabular data within the text are automatically adjusted to tie back to these new figures. Often a large percentage of the narrative text is boilerplate that either must not be updated or requires only limited editing to reflect new information. Starting with the previous edition of the report, contributors can quickly mark up a revised version, and reviewers can focus only on what has changed. Other important automation features are data validation, which reduces errors and revisions, and the system’s ability to round numbers using the appropriate statutory methodology. CDM also handles XBRL tagging, which is essential for all SEC documents and necessary for an increasing number of regulatory filings around the world. The software specifically handles tagging for the two main European prudential regulatory filings for banks and other credit extending institutions, COREP (Common Reporting related to capital) and FINREP (Financial Reporting performed in a consistent fashion across multiple countries). Companies can gain several key benefits by automating the production of their periodic regulatory filings and internal or external financial reports that combine text and data. One of the most important is time. Automation can substantially reduce the time that highly trained and well-compensated people spend on mechanical tasks (freeing them to do more productive things), and the process can be completed sooner. Having the basic work completed sooner gives senior executives and outside directors more time to review the document before it must be filed or made public. Time that can be devoted to considering how best to polish the narratives or if necessary lengthen upstream deadlines to handle last-minute developments and consider options for how best to treat accounting events. Automation can also reduce the chance of errors, since the numbers tie directly back to the source systems and (if properly configured) ensure that references in the narratives and footnotes to items in tables and the numbers in those table agree completely. Restatements of financial reports caused by errors are relatively rare but when they occur are exceptionally costly for public companies’ reputations. Disclosure management systems are an essential component for any financial performance management (FPM) system. All midsize and larger corporations should be using this software to automate the production of their periodic mandated filings and other documents that combine text and data. They will find that they are useful in cutting the time and effort required to produce these documents, provide senior executives and directors more time to review and craft the final versions, and reduce the chance of errors in the process. Companies that are using older FPM software should investigate replacing it with an FPM suite to gain the additional capabilities – including disclosure management – that newer suites offer. Tagetik’s should be among the financial systems evaluated for office of finance. Regards, Robert Kugel – SVP Research", "image": { "@type": "ImageObject", "url": "http://cdn2.hubspot.net/hubfs/2035844/Imported_Blog_Media/vr_fcc_financial_close_and_automation_updated-3.png", "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 type="application/ld+json"> { "@context": "http://schema.org", "@type": "BlogPosting", "headline": "Oracle Hyperion Products Challenged by New Generation of Expectations", "mainEntityOfPage": "https://robertkugel.isg-research.net/robert-kugel/2013/10/16/oracle-hyperion-products-challenged-by-new-generation-of-expectations", "datePublished": "16/10/2013", "dateModified": "16/10/2013", "articleBody": "Oracle continues to enrich the capabilities of its Hyperion suite of applications that support the finance function, but I wonder if that will be enough to sustain its market share and new generation of expectations. At the recent Oracle OpenWorld these new features were on display, and spokespeople described how the company will be transitioning its software to cloud deployment. Our 2013 Financial Performance Management Value (FPM) Index rates Oracle Hyperion a Warm vendor in my analysis, ranking eighth out of nine vendors. Our Value Index is informed by more than a decade of analysis of technology suppliers and their products and how well they satisfy specific business and IT needs. We perform a detailed evaluation of product functionality and suitability-to-task as well as the effectiveness of vendor support for the buying process and customer assurance. Our assessment reflects two disparate sets of factors. On one hand, the Hyperion FPM suite offers a broad set of software that automates, streamlines and supports a range of finance department functions. It includes sophisticated analytical applications. Used to full effect, Hyperion can eliminate many manual steps and speed execution of routine work. It also can enhance accuracy, ensure tasks are completed on a timely basis, foster coordination between Finance and the rest of the organization and generate insights into corporate performance. For this, the software gets high marks. Unfortunately, this FPM suite remains more difficult to deploy and maintain than other vendors’ suites, and its user experience is becoming dated. As well, social collaboration is increasingly important in business, especially to fit specific requirements of the finance function, as I recently noted. Oracle understands that it must address changing user experience requirements as the baby boomers retire and are replaced by people who have fundamentally different expectations of how software is supposed to work. While there was plenty of evidence at OpenWorld that Oracle is taking steps to remedy this at a corporate level, it’s up to individual units to implement changes to their software portfolio, and it’s not clear that this is a priority for the Hyperion group. But in other areas, Oracle is busy addressing gaps in its FPM offerings. It is adding mobile enablement to Hyperion Financial Management and Planning, starting with an executive approval application to ensure that necessary signoffs can occur anywhere to speed the completion of routine work. To address the growing popularity of its cloud-based rivals, Oracle’s long-awaited Planning and Budgeting Cloud Service should be available by the end of 2013, providing budgeting, planning, collaborative forecasting and reporting as services to companies. And the company is offering financial and management and reporting in the cloud to streamline production and delivery of reports. Hyperion still has the strongest franchise in the finance function, the legacy of achieving early market dominance in software for consolidation, reporting, planning and budgeting. It succeeded because it gave the finance department autonomy from IT with applications designed by people who understood their needs. Hyperion offers a rich set of capabilities to automate the extended close cycle – all of the activities that start with the preclosing functions and continue through completion of external reporting. Our recent benchmark research on the financial close found a correlation between the time it takes a company to close and the degree of automation that it applies to the process. On average, those with a high degree of automation are able to close their books in 5.7 days, compared to 9.1 days for those that apply little or no automation. Oracle’s Financial Close Suite of applications is designed to enable companies to execute their period-end close faster and more accurately while requiring fewer resources. This is important because managing their close well is an issue for more than half of companies. Our research found that 61 percent of corporations take more than six business days to complete their quarterly or semiannual close (the consensus best practice is closing within six business days). Rather than achieving a faster close, which 83 percent of companies said is important or very important, the research found that on average it takes a day longer for companies to close than it took them five years earlier. In conjunction with better process design, using software to automate manual processes, manage all phases of process execution and limit the use of desktop spreadsheets is an effective way to shorten a company’s close cycle. Oracle’s Financial Management Analytics allows finance executives to closely monitor this extended close cycle. One recent addition to Oracle Hyperion’s Financial Close Suite is Tax Provision. Accurately calculating and reporting direct (income) taxes is a time-consuming, labor-intensive process for almost all midsize and larger companies. I've written about the importance of using technology to bring the tax function into mainstream finance. There are two necessary IT elements to managing this process. One is ensuring that all of the data needed for provisioning and any subsequent audit is readily available. An option here is a tax data warehouse for companies that have a large number of legal entities and/or operate in multiple tax jurisdictions. Hyperion doesn’t have this capability. However, for companies that have less complex requirements or just want to simplify and centralize the gathering of tax data, it provides the second necessary element: an environment that manages tax data collection, improves the accuracy of the data and the calculations (by substantially reducing the need for desktop spreadsheets and rekeying of data from source systems) and automates data movement through configurable wizards. Especially in the quarterly and year-end accounting closes, numerous adjustments may take place that can affect the tax provision or changes in tax calculations that can have an impact on reported results. A tax provision application can speed up the back-and-forth adjustments, helping to shorten the accounting close cycle. It also can enhance the effectiveness of the tax function because those professionals will have more time to spend on analysis and optimizing a company’s tax position rather than wrestling with spreadsheets. Oracle has added important new capabilities to its FPM suite since acquiring Hyperion. Expanding the suite has helped the company sustain its franchise in the face of determined competition from large to smaller sized software vendors such as IBM, Infor and SAP, as well as smaller ones including Adaptive Planning, Anaplan, Host Analytics, Longview and Tagetik. The generational change that’s under way in corporations poses a serious competitive threat to Oracle. For finance professionals, word of mouth and brand loyalty count far more than “enchanted boxes” or “undulations”: That’s how Hyperion came to dominate the market. But times change, and Oracle is vulnerable because of the time and cost of deployment, ease of use and maintenance and user experience of its FPM suite. These were reflected in our 2013 Financial Performance Management Value Index. This year’s OpenWorld demonstrated that Oracle can pivot – albeit slowly – to address a rapidly evolving applications software market. With Hyperion it needs to focus more on addressing core competitive issues if it expects to sustain a leading market position. Regards, Robert Kugel – SVP Research", "image": { "@type": "ImageObject", "url": "http://cdn2.hubspot.net/hubfs/2035844/Imported_Blog_Media/vi_financialmanagement1-1.png", "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 type="application/ld+json"> { "@context": "http://schema.org", "@type": "BlogPosting", "headline": "Transforming Lease Accounting with Better Software", "mainEntityOfPage": "https://robertkugel.isg-research.net/robert-kugel/2013/08/22/transforming-lease-accounting-with-better-software", "datePublished": "22/08/2013", "dateModified": "22/08/2013", "articleBody": "Because of its impact on the Office of Finance, I’ve written in the past about the proposed timeline and IT implications of the convergence of U.S. Generally Accepted Accounting Principles (U.S. GAAP) and the International Financial Reporting Standards (IFRS). While the bottom-line differences between U.S. GAAP and IFRS are likely to be minimal for most businesses, some aspects of the convergence promise to be significant and problematic. One important change is how companies account for leases. The process of arriving at these rules has been contentious because it represents a major change that will entail substantial process and accounting challenges for U.S. GAAP companies. These changes are likely to go into effect as part of U.S. GAAP well ahead of any adoption of IFRS in the U.S. IT systems also will be affected, but software could smooth the transition if vendors provide a workable product. The proposed change to lease accounting involves a sweeping conceptual change from the operating lease model, which simply records lease payments as they occur, to a right-of-use model, which reflects the present value of the future lease payments as a liability along with a corresponding asset on the balance sheet. The objective is to more accurately reflect a company’s financial position by presenting a more complete calculation of its financial liabilities. Although future material lease payments must be disclosed, currently this information is found in the footnotes. The new approach to lease accounting will increase the workload of the accounting function, as it involves two phases: the initial posting of all existing lease liabilities and the posting of ongoing transactions related to recording leases and amortizing them over time. Gathering all relevant information about all leases will be problematic because the information may be scattered and details may be missing, and getting it into existing accounting systems will add to the burden. Moreover, on an ongoing basis, those entering into a lease will need to capture the corresponding information at the time of the initial transaction and transmit it to the accounting department. As things stand, it’s very likely companies will default to using desktop spreadsheets for data collection and even for period calculations, which is a shame because they certainly are not the best solution. Given that the data in these spreadsheets is likely to be copied and rekeyed, it is prone to error. Indeed, our research confirms that this issue is common with 35 percent of organizations have data errors compared to formula errors (24%). Maintaining spreadsheets is also likely to be time consuming, which is another common problem where organizations spend up to 18.1 hours per month on these tasks. Spreadsheets are not the best means of tracking the various lease terms or the forward-term and variable rent assumptions an organization needs to store and track to accurately compute the value of assets, establish the initial lease liability and calculate its amortization over time. Moreover, the current guidance envisions a requirement that companies regularly reassess lease terms to determine if conditions that affect the valuation or amortization of the lease have changed. For instance, if economic incentives to renew the lease term change following the initial contract, that must be reflected in the valuation. If, say, a contract for a two-year lease is amended to include attractive options for renewals extending out an additional eight years, the liability on the balance sheet (and corresponding right-of-use asset) will increase. Those entering into and managing leases are not necessarily accountants with access to core financial systems. Rather than having to rely on spreadsheets or make extensive changes to their ERP and financial systems, what companies need is a lightweight lease application that could be used by accountants and non-accountants alike. Such an app would serve as a distributed data entry vehicle to capture and update all relevant lease information, as well as an analytical tool for managing lease-related calculations. The software would need to provide the low-cost and ease-of-use characteristics of a spreadsheet but offer data connectivity and the controls of an enterprise application. It might even use a spreadsheet interface to give users a familiar environment in which to work. However, unlike a spreadsheet, the application would enable both flexible and consistent data entry for even the most complicated leases. The characteristics of individual leases could vary, but in almost all cases their basic structure, terms and conditions would follow a straightforward model. Rather than relying on uncontrolled email-enabled workflows, the process of entering information about a lease, reviewing and approving it as well as handling periodic reviews and updates would be handled by defined and auditable workflows. Rather than having to re-key information from a spreadsheet into financial systems, such an application would automate the process of posting information to financial systems. The coming changes to lease accounting will present companies with substantial business challenges. Although there will be no real change to their economic condition, the increase in assets and liabilities may affect some companies’ credit rating or require changes to loan covenants. Recording and tracking leases will become a greater burden than before – in some cases considerably so. Therefore, it would be great if vendors could provide a low-cost, low-maintenance application to help corporations and their finance departments manage leases, reduce workloads and ensure accuracy. Regards, Robert Kugel – SVP Research", "image": { "@type": "ImageObject", "url": "http://cdn2.hubspot.net/hubfs/2035844/Imported_Blog_Media/vr_ss21_errors_in_spreadsheets-5.png", "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 type="application/ld+json"> { "@context": "http://schema.org", "@type": "BlogPosting", "headline": "IBM Shows Off Vision for Finance", "mainEntityOfPage": "https://robertkugel.isg-research.net/robert-kugel/2012/05/21/ibm-shows-off-vision-for-finance", "datePublished": "21/05/2012", "dateModified": "21/05/2012", "articleBody": "I recently attended Vision 2012, IBM’s conference for users of its financial governance, risk management and performance optimization software. From my perspective, two points are particularly worth noting with respect to the finance portion of the program. First, IBM has assembled a financial performance management suite capable of supporting core finance processes as well as more innovative ones. It continues to build out the scope of this suite’s capabilities to enhance ease of use, deepen the capabilities of existing areas and broaden to coverage to complementary or immediately adjacent software categories such as its pending acquisition of sales performance management vendor Varicent Software (covered by my colleague Mark Smith). More specifically, automating management of the extended financial close – that is, all activities from closing the books through filing financial reports with regulatory bodies such as the Securities and Exchange Commission (SEC) in the U.S. or the FSC in the U.K. – is growing increasingly important as regulatory requirements for external financial reporting expand. Companies that have adopted software to manage the extended close are demonstrating the value of using it. From the briefings I received and the event itself, I conclude that IBM has a clear roadmap for advancing its customers’ execution of the broad scope of their financial performance management functions. At the core is enabling consistent, fast, accurate and intelligent finance processes. Our benchmark research consistently shows a significant disparity between the best-performing organizations and the rest. Typically, two-thirds of corporations have below-average competence in their performance of ordinary finance procedures. For example, in the case of something as basic as the financial close, our research finds a wide disparity in how quickly companies with exactly the same characteristics are able to close their books. I believe that one important reason for slow closing is simply poor management – a lack of organizational agility, weak communication skills and an unwillingness to challenge the status quo mentality. However, another contributing factor is not having the proper tools (or not utilizing these tools to the fullest). Our assessment of IBM’s financial performance management suite last year put it in the upper echelon of these vendors for its ability to support and enhance the ability of finance organizations to perform planning, forecasting, reporting, performance management, closing, reporting and the extended close. Beyond these important basics, IBM also offers important analytical tools and packaged solutions useful for Finance, which I covered in detail here. They have the ability to enhance productivity and increase effectiveness by providing individuals and organizations with a better understanding of how well they are performing and why, as well as offering guidance on the best course of future action. Analytics, especially predictive analytics, can continuously monitor the details of a business and alert managers only when something needs their attention, enabling them to focus their efforts efficiently on things that matter while knowing they’ll receive the information they need to make decisions about what to do next. Analytics also enables managers to perform simulations to assess the impacts of possible outcomes and calculate the impact of taking each of a variety of courses of action. Moreover, as companies address their data fragmentation issues, they are able to use these broader sets of data to have a clearer picture of their company’s performance beyond their workgroups or functional silos. With respect to the extended close, one of the sessions at Vision 2012 was a case study of a large oil exploration and production company’s experience in adopting IBM Cognos Financial Statement Reporting (FSR) for managing the production of its financial disclosure documents, including tagging the statements using eXtensible Business Reporting Language (XBRL). The company was able to increase the efficiency of the process in almost every respect. The last-minute changes that once created turmoil are no longer a big issue. By managing the entire process in-house, the company got back the two weeks of lead time a third party would need and uses that time to prepare narratives and readily handle last-minute changes. Moreover, because the company does its own XBRL tagging, it has greater control over decisions on what tags to use. It has cut in half the number of taxonomy extensions (nonstandard tags) it uses. Today, a majority of companies use third-party providers to prepare their filings and tag their financial statements. I think this is a big mistake. Our recent financial close benchmark research indicates that about half of the companies using third-party providers plan to bring their XBRL tagging in-house over the next two years. If they integrate tagging with automating the preparation of their financial filing documents, most will find their extended close is more efficient, gives them more time to prepare the narratives, gives them more control over the tagging and cuts the cost of preparing these filings. Our benchmark research shows that a majority of finance departments have the potential to improve the quality of and efficiency with which they execute core processes and support the strategic objectives of their company. Software can be a key enabler of efforts to improve finance department performance. I recommend that senior finance executives periodically review their operations to determine whether they are getting as much from their existing software as they can or their performance is hindered by not having the right tools. Regards, Robert Kugel – SVP Research", "image": { "@type": "ImageObject", "url": "", "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 type="application/ld+json"> { "@context": "http://schema.org", "@type": "BlogPosting", "headline": "JDA’s Revenue Recognition Issues Have Lessons for Finance", "mainEntityOfPage": "https://robertkugel.isg-research.net/robert-kugel/2012/05/11/jdas-revenue-recognition-issues-have-lessons-for-finance", "datePublished": "11/05/2012", "dateModified": "11/05/2012", "articleBody": "JDA Software is an established vendor of (among other categories) accounting software for the retail sector. So it is a bit ironic that the company is in the process of restating its earnings for 2008 through 2010 because of revenue recognition practices that led it to book some revenue sooner than it should have. The issue centers on certain transactions the company linked to service agreements and license revenue. As well, in 2009 and 2010 some of its license contracts included a clause protecting customers if certain products were discontinued, which can be construed as promising a future deliverable that would have required a delay in recognizing some or all revenue from those license contracts. Also, JDA is re-evaluating vendor-specific objective evidence (VSOE) for its Cloud Services in 2008 through 2010 to determine whether it met the appropriate requirements to recognize revenue at the start of those contracts; otherwise revenue would have to be prorated over the life of the contract. For a public company, any accounting restatement is serious, and JDA’s stock price has declined since the start of the year, but this seems to be due more to a fourth-quarter 2011 revenue shortfall relative to expectations and a downward revision in earnings expectations than to the restatement. The changes it is likely to make are more optics than substance, which accounts for the muted response from the market. While it remains to be seen how JDA will fare in the restatement, I think its predicament has applicability for many companies and their finance departments, in the technology industry and elsewhere. Accounting for the sale of intellectual property can be a slippery thing. Many software companies’ revenue recognition policies were extremely aggressive until 1991 when the first standards were put in place. Those first iterations proved too feeble, and further revisions attempted to prevent abuse, but in the process the rules have become highly detailed, and it’s easy to make mistakes trying to abide by accounting regulations that have more than 100 requirements governing recognition of revenues and gains. Partly to remedy this complexity, the U.S. Financial Accounting Standards Board (FASB) is looking to simplify these rules and move to more of a principles-based approach as it harmonizes U.S. accounting standards with the broadly adopted International Financial Reporting Standards (IFRS). (I covered this topic earlier this year). But for the time being, rules are rules. Especially because accounting for revenue in software is so tricky, companies must make extra effort in implementing and maintaining processes. Documentation must be thoroughly reviewed and vetted by auditors (and based on experience, I’m afraid even that isn’t an ironclad guarantee of compliance). The shift to more of a principles-based approach in U.S. accounting standards is necessary. In the case of revenue recognition, the current rules can obscure economic reality rather than reflect it, giving professional investors an edge over others because they have the ability to see through the reported numbers (this is the exact opposite result of FASB’s stated intentions). Worse, in this case it can distort (and to my knowledge has distorted) the behavior of software companies, keeping them from making decisions that would benefit shareholders because of the negative impact those choices would have on reported revenues and earnings. Another important point may be found in JDA’s efforts to address accounting process issues in a more comprehensive fashion. According to its CFO, JDA is implementing an end-to-end “opportunity-to-cash” process, which connects each step of a business process as it crosses departments and cuts across multiple IT systems. By smoothing handoffs between participants and linking necessary data from one step to the next, automating the progression from identifying a potential customer to closing a deal and collecting the cash can be performed faster, more efficiently, with fewer errors and with greater customer satisfaction than an approach that is not integrated. However, our research finds that too few companies have deployed such automated processes. Although implementing end-to-end processes (other examples include “requisition-to-pay” for purchasing and “hire-to-retire” in HR) is not simple, I believe inertia is the main reason why many corporations have not embraced this approach. It shouldn’t take a crisis to drive change, especially when timely change can avert crises. I urge finance departments to re-examine how they do things on a regular basis. In my judgment, the reflexive “we’ve always done it this way” mentality is the most common barrier that prevents Finance from operating more efficiently and effectively. I believe every CFO should review major processes at least once a year to assess opportunities for improvement. Identifying ways to use existing information technology must be part of this effort, since only a minority of departments fully utilize these resources. Unfortunately, human nature being what it is, it often takes a crisis to force finance departments to act. In the 10 years that Ventana Research has been doing benchmark research, I’ve seen little evidence of substantive improvements in major processes; as just one example, the financial close now takes longer than it did five years ago. There’s a lot of lip service paid to change but as usual, when all is said and done, more is said than done. Regards, Robert Kugel – SVP Research", "image": { "@type": "ImageObject", "url": "", "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 type="application/ld+json"> { "@context": "http://schema.org", "@type": "BlogPosting", "headline": "Time To Consider How Accounting Rules Changes Will Affect IT Systems", "mainEntityOfPage": "https://robertkugel.isg-research.net/robert-kugel/2012/04/02/time-to-consider-how-accounting-rules-changes-will-affect-it-systems", "datePublished": "01/04/2012", "dateModified": "01/04/2012", "articleBody": "The evolution from United States Generally Accepted Accounting Standards (US-GAAP) to International Financial Reporting Standards (IFRS) has been under way for more than a decade. I’ve commented on IFRS adoption before. It’s a hot topic for accountants and auditors because it goes to the heart of how companies keep their books. Until now, most public companies have been more in a wait-and-see mode than a get-ready mode with respect to IFRS. The main reason is some critical differences been the two systems that appeared very difficult to reconcile. However, big changes are coming in revenue recognition and accounting for leases that aim at harmonizing US-GAAP and IFRS independent of (and therefore ahead of) a U.S. decision to fully adopt IFRS, which may be a long way off. As a result of these breakthroughs, public corporations will have to incorporate fundamental changes to their accounting and statutory consolidation processes earlier than they had been expecting. A further consequence I believe is that they will need to address the implications of these changes on their IT systems sooner rather than later. Initially formulated in 1989, IFRS is currently required by 85 countries for external financial reporting. As adoption broadened, it seemed logical that the United States, too, should embrace IFRS, since capital markets are now global. Yet fundamental issues have complicated the move. For one, over the past 20 years US-GAAP has become more rules-based as opposed to IFRS’s more principles-based approach. Each system is guided by similar principles, yet there are important differences in practices and the specificity of the rules. Then, in December 2010, the U.S. Securities and Exchange Commission (SEC), which mandates accounting standards for publicly traded companies, indicated that while in principle it favors a single international accounting standard, the Commission would take a “condorsement” approach, which I covered in an earlier blog. In practice this means that, although there is no fixed date as yet for the one replacing the other in the U.S., a series of changes – some major – to US-GAAP will be implemented over the next several years, such as those noted above in revenue recognition and accounting for leases. The upshot is that rather waiting for some formal adoption date, which realistically will remain four or five years out, companies now will have to confront these changes piecemeal over the next several years. Changes in accounting for revenue recognition and leases can have far-reaching impacts. For example, corporations will have to make changes to how they keep records (such as increasing the details kept for any leased asset), alter their thinking about buy-vs.-lease trade-offs and how they structure and record contracts (to optimize the timing of revenue recognition). Their IT systems for transactions, analytics and reporting may need considerable changes or even replacement. Some of the changes in accounting will mainly affect how data is reported, some the general ledger and subsidiary accounting systems (such as sales orders), others the statutory consolidation system and some a combination of all three. For most companies I expect there will be no single obvious approach. Trade-offs will need to be made. For example, they may have to decide between spending money to adapt existing systems or replace them sooner than intended to get added features or functional capabilities. It’s hard to provide useful generalizations here because the best decisions will depend on the company’s existing systems and the nature and requirements of the industry in which it operates. For years software vendors and consultants have been beating the drums about the challenges to U.S. companies and their finance organizations posed by IFRS adoption. For years, most CFOs and senior finance executives have taken a skeptical approach to the need for immediate action. I used to think this was the right approach, but now I advise them to start thinking seriously about the best ways to adapt IT systems to the changes that are on the way. Regards, Robert Kugel CFA – SVP of Research", "image": { "@type": "ImageObject", "url": "", "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 type="application/ld+json"> { "@context": "http://schema.org", "@type": "BlogPosting", "headline": "SAP Rolls Out Business Planning and Consolidation on HANA at SAPinsider", "mainEntityOfPage": "https://robertkugel.isg-research.net/robert-kugel/2012/03/19/sap-rolls-out-business-planning-and-consolidation-on-hana-at-sapinsider", "datePublished": "19/03/2012", "dateModified": "19/03/2012", "articleBody": "For me, the most significant announcement to come out of the recent SAPinsider conference was the company’s formal release of Business Planning and Consolidation (BPC) running on HANA, SAP’s in-memory computing appliance. For me, HANA is a potential “game changer” for planning, statutory consolidation and other analytics-supported financial processes because of the substantial reduction it enables in processing time from loading to reporting. In-memory systems provide a substantial edge in speed of processing large data sets or complex calculations, whereas the latency between thought and answer in complex scenario analyses on disk-based systems often prevents a collaborative dialogue around possible situations and their potential outcomes. Today, companies have to simplify the analysis, severely limit the amount of detail or find some combination of the two. More than likely, they wind up not having a potentially valuable collaborative dialogue in activities such as weekly or monthly review and revision of operating plans and their financial consequences, closing the books or assessing the impact of pricing changes on profitability. In the case of planning, I expect that in-memory systems will enable make it easier for companies to make changes to detailed plans (such as the budget or production plans), which is difficult today for many of them. In keynotes at SAPinsider company executives reiterated that cloud computing and mobile technologies as well as processing and analysis of big data are underpinnings of its development efforts. From a customer’s and user’s perspective, these technologies are innovation vectors that can change how they operate, providing new capabilities with which to evolve key business processes to enhance their effectiveness and efficiency. For instance, sales executives can use tablet-based business analytics to discuss business trends collaboratively with customers, or do price optimization and profitability analysis on the fly in making offers and setting terms. The “consumerization” of business applications – not just mobile apps – is another product development theme that SAP is embracing. This is consistent with other vendors’ directions, and it reflects the need to meet the demands of younger users who have more sophisticated expectations than those who, say, started working with ERP systems in the 1990s. A business topic that surfaced several times in SAP’s presentations was the value of utilizing of shared services. Centralizing administrative functions into shared services can reduce costs (especially if they are performed in lower-wage areas) and improve execution by allowing for more specialization and a larger center of competence. Accounting is one common area where companies centralize (our research finds a highly centralized accounting function in 70 percent of midsize and larger companies). As well, companies in which separate units handle invoice payment, accounts payable, travel management, workforce management and real estate management could benefit from bringing them together. However, shared services can be more trouble than they’re worth unless systems are established to ensure responsiveness to local needs. Software can be helpful here by standardizing processes (so suppliers or customers don’t become frustrated with different requirements), streamlining process execution (so that invoices can be paid in time to earn discounts) and speeding collections. For me, some of the most relevant sessions at the conference covered the ongoing evolution from United States Generally Accepted Accounting Standards (US-GAAP) to International Financial Reporting Standards (IFRS). This is a critical change for finance departments of almost all midsize and larger U.S. corporations. The topic is timely because recent progress made in converging US-GAAP and IFRS means that corporations will have to incorporate fundamental changes to their accounting and statutory consolidation processes sooner than they were expecting. SAPinsider offered both high-level discussion of technology trends that will affect business software and in-the-trenches advice on how to address current business issues. I think it’s fitting that the official announcement of BPC on HANA came at this venue because, as I’ve noted, while I expect innovative finance departments to quickly exploit the advantages of BPC on HANA, I’m afraid it will take a while for mainstream companies to get around to changing how they manage these core processes. Since this event is about providing SAP users with practical advice on how best to incorporate technology to transform business operations, in coming events I look forward to hearing concrete examples of how companies have progressed. Regards, Robert Kugel CFA – SVP of Research", "image": { "@type": "ImageObject", "url": "", "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 type="application/ld+json"> { "@context": "http://schema.org", "@type": "BlogPosting", "headline": "GAAP and IFRS Harmonize Revenue Recognition Standards", "mainEntityOfPage": "https://robertkugel.isg-research.net/robert-kugel/2012/02/21/gaap-and-ifrs-harmonize-revenue-recognition-standards", "datePublished": "21/02/2012", "dateModified": "21/02/2012", "articleBody": "The melding of the world’s two main financial accounting standards – United States Generally Accepted Accounting Standards (US-GAAP) and International Financial Reporting Standards (IFRS) – continues apace. Initially, the idea was to converge the two into a single, global standard. Although there was general agreement that the concept was a noble one, there were enough differences to produce practical concerns about implementing these changes, especially in the United States. Then, in December 2010, the U.S. Securities and Exchange Commission (SEC), which mandates accounting standards for publicly traded companies, indicated that while in principle it favors a single international accounting standard, the Commission was going to take a “condorsement” approach, which I covered in a note last year. The SEC’s move essentially derailed the prior objective of replacing US-GAAP with IFRS by the middle of this decade. Still, the coming together of US-GAAP and IFRS continues to forge ahead even without acceptance of full adoption in the U.S. The two bodies that administer accounting standards, the Financial Accounting Standards Board (FASB), which manages US-GAAP, and the International Accounting Standards Board (IASB), which manages IFRS, are attempting to standardize wherever possible and harmonize as best they can elsewhere. One important area where there’s been significant progress is revenue recognition. The SEC’s “condorsement” term points to a buffet-style mixture of convergence (incorporating IFRS as the standard over time but allowing for exceptions) and endorsement (full acceptance of IFRS). From the SEC’s vantage, condorsement means assessing IFRS on a standard-by-standard basis and adopting IFRS only where it is suitable to the U.S. The result is an elastic process of conversion to IFRS that ultimately produces something that might be termed “US-IFRS.” Some unification of accounting standards is happening on the IFRS side, too, as the IASB adopts standards that are in US-GAAP but did not or do not exist in IFRS, or modifies its standards to conform more to the U.S. approach. In any case, differences are likely to remain between the two systems. Moreover, I expect full endorsement will continue to be hampered by a broad institutional desire in this country for the United States to exert final say on accounting standards. FASB as well as some corporations and accountants believe that the U.S. has enough unique accounting and auditing issues to warrant having an independent standards-setting body based here. As it turns out, “condorsement” is also the most practical approach because retaining the US-GAAP label sidesteps an unintended (yet considerable) burden that would be imposed by having to change large numbers of contracts and regulations that require the use of “US-GAAP.” I believe it’s also more practical to have corporations and accountants and auditors adopt changes step-by-step rather than switch overnight in a big-bang approach. The SEC, in putting forth its “condorsement” manifesto, also observed that the U.S. system is not broken, and so there was no need to generate pandemonium to produce what amounted to limited gains from having a single standard. Moreover, full endorsement of IFRS in the U.S. was generally believed to require a shift to a more principles-based approach to accounting and auditing, which is the norm in European countries, and away from the more rules-based approach that FASB has favored over the past three decades. I think that human nature makes a rules-based mindset hard to lose, and so I expect that a sharp tack back to a principles-focused regime would have been disruptive to a generation of accounting professionals in the U.S. and is part of the broad institutional support for a more gradual convergence. That noted, one important area where convergence is occurring faster than I thought possible is in revenue recognition, which is one of several fault lines where rules-based and principles-based accounting styles collide. Essentially, FASB is moving to more of a principles-based approach. One reason is that US-GAAP has more than 100 requirements governing recognition of revenues and gains, some of which are industry-specific. Revenue recognition rules have grown in scope and specificity in response to numerous scams and scandals perpetrated on investors over the past three decades that have involved overstating sales. In the 1980s, investors in the budding technology sector had to balance reported revenues against the days-sales-outstanding metric in order to better judge whether a company’s top line was real or inflated. (Channel-stuffing schemes, for example, involve last-minute sales to friendly buyers that will be cancelled in the following accounting period before payment is made, boosting the top line and inflating accounts receivable.) For this reason, SOP 91-1 was issued in 1991 to deal with the substantial diversity in revenue recognition practices ranging from very conservative (that is, when customer payment occurred) to very aggressive (at the time the contract was signed). Yet less than three years later this remedy proved inadequate, as the Platinum Software case showed. Several additional rounds of new and increasingly more specific rules ensued. FASB recognizes that these efforts have not adequately addressed the issues because “US-GAAP comprises broad revenue recognition concepts and numerous requirements for particular industries or transactions that can result in different accounting for economically similar transactions.” Moreover, even with all those rules US-GAAP still has no general principles for recognizing revenue from services. International accounting standards have more principles to guide accounting treatment and are less complex, but they also are less comprehensive and harder to interpret. For instance, they say little about how to handle contracts with multiple elements – software and services, for example. For that reason, FASB and IASB have gone back to first principles to devise a common approach, which is summarized in the current exposure draft. After receiving comments from interested parties on the second exposure draft through March of this year (there were enough concerns raised in the first round of comments to warrant this second round), FASB and IASB expect to complete the revised standards by the end of 2012. The rules would not go into effect until 2015, however. (If the revisions are delayed into 2013, the earliest effective year would be 2016.) I believe the proposed amendments to revenue recognition will meet FASB’s objective of providing “a more robust framework for addressing revenue issues” and will remove at least some of the inconsistencies and weaknesses in existing rules. In my judgment, fundamental changes to revenue recognition are necessary because FASB’s rules-heavy approach has made it harder for nonprofessionals to understand financial statements. It has given a substantial advantage to skeptical securities analysts and others who read SEC filings for a living. I hope that, once enacted, it will achieve FASB’s goal of simplifying financial statement preparation and increasing the comparability of revenue statements by like entities across capital markets and jurisdictions. Regards, Robert Kugel CFA – SVP of Research", "image": { "@type": "ImageObject", "url": "", "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 type="application/ld+json"> { "@context": "http://schema.org", "@type": "BlogPosting", "headline": "Managing Mountains of Cash Is Harder than It Sounds", "mainEntityOfPage": "https://robertkugel.isg-research.net/robert-kugel/2011/11/07/managing-mountains-of-cash-is-harder-than-it-sounds", "datePublished": "07/11/2011", "dateModified": "07/11/2011", "articleBody": "At first thought, it seems as if having a mountain of cash to manage is a problem most companies would like to have, but it’s a real problem nevertheless. To be sure, the large majority of companies are able to deal with their cash and short-term and longer-term monetary investments because the amounts are small enough to be manageable. Indeed, many companies, especially smaller ones, face the opposite problem and spend more time focused on their uncertain funding requirements. Still, over the past decade highly profitable companies have been generating more cash than they need to fund expanding operations and capital spending requirements (Apple and Oracle are two examples), and now they have to manage it. Larger companies may have portfolios in the tens of millions to billions of dollars in multiple currencies in multiple jurisdictions, so there’s a lot at stake. Corporate treasurers in larger companies with substantial cash and equivalents assets face a more complex issue than one might think. Varying with the internal skills of a company’s people and its desire to develop and sustain an internal competence to manage cash, most reach a point at which it makes sense to hire asset managers to take care of investing some or most of these funds. When multiple internal and external money managers are involved, it vital that a company be able to track, analyze, assess and report on all these assets in a unified fashion as quickly and efficiently as possible. At the very least, treasurers have a basic requirement: to keep track of the money and to calculate and report the returns from those investments. To do that efficiently, they need a consolidated view of these investments and an ability to examine the aggregate set of investments along multiple dimensions, including maturity, currency, asset class and credit quality to name four. When there are many transactions, it’s important to automate the data collection and reconciliations process to reduce workload and speed the availability of reliable information. Then there’s reporting, which can be complicated for companies with large investment portfolios because of differences that often exist between statutory and tax reporting rules. It becomes even more complicated when subsidiaries in other countries have to report amounts in their local currency using different generally accepted accounting principles (GAAP) – such as US GAAP for headquarters but IFRS for the business unit in France – and there are differences in tax accounting rules in each country. The treasury function has to manage cash on a daily basis, so it needs visibility into maturities for the portion of the portfolio it controls. For the externally managed portfolios, it needs daily income statements, account statements and statements of cash flows. There also is an important risk management dimension to managing large corporate portfolios. Today’s unsteady financial environment requires constant vigilance. Corporate treasurers need to handle their investment portfolio risk across multiple dimensions, including quality, diversification, maturity and duration, issuer and issuer type, currency and country. They need reports that help them monitor risks by using the appropriate analytics to measure the risks, and they need alerts that provide the appropriate people when out-of-tolerance conditions exist and finally the ability to drill down to gain a complete understanding of source of risks to the portfolio. Having established risk parameters, treasuries must ensure that external and internal managers are operating within those parameters. It’s unsettling to discover that the manager who was hired with a mandate that spells out acceptable and prohibited asset classes (for instance, maturities of a year or less, commercial paper must be investment grade and no sovereign debt other than U.S. Treasury bills) has actually bought a five-year corporate bond with a junk rating. It’s easier to correct if you are alerted immediately or within a day that a portfolio is out of compliance with its investment mandate. And finally, exercising due diligence means treasurers must be able to assess the investment performance of their external and internal managers against the appropriate benchmarks, both in aggregate as well as by securities classes. Having the right software is a necessary first step for treasurers who have large cash and investment balances to look after. Desktop spreadsheets might be sufficient for small organizations and those that do not have large volumes or complex requirements. However, I advise companies that find that they do not have the ability to manage the accounting, risk, compliance and performance assessment dimensions of their liquid investment portfolios to adopt software that will enable them to do so. The benefits can be expressed in monetary terms. Robert Kugel – SVP Research", "image": { "@type": "ImageObject", "url": "", "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 type="application/ld+json"> { "@context": "http://schema.org", "@type": "BlogPosting", "headline": "IFRS for the U.S.? Yes – But When and How Are Still Iffy", "mainEntityOfPage": "https://robertkugel.isg-research.net/robert-kugel/2011/07/18/ifrs-for-the-u-s-yes-but-when-and-how-are-still-iffy", "datePublished": "18/07/2011", "dateModified": "18/07/2011", "articleBody": "Hans Hoogervorst, who just succeeded Sir David Tweedie as the chairman of the International Accounting Standards Board (IASB), recently said he is “optimistic the SEC will move to fully incorporate IFRS [International Financial Reporting Standards] shortly.” I find it hard to see why, unless one has a fairly elastic definition of “fully,” “incorporate” and “shortly” (or at least two out of three). Then again, one shouldn’t fault the head of an organization for expressing undue optimism since that’s what he or she is supposed to do. Elasticity is in order because sentiment regarding IFRS has been shifting in the United States away from full adoption on an aggressive timetable to something less than that. Early on, it became clear that IFRS was going to be an option for non-public companies. Since they do not report their results broadly, it was hard to argue that comparability was necessary and there was no obvious regulatory mechanism that would force such adoption. Then, in December 2010, Paul Beswick, deputy chief accountant of the SEC laid out that agency’s thinking on IFRS. While declaring that a single international accounting approach is a good idea, the SEC’s immediate objective is “condorsement,” an intersection of convergence (incorporating IFRS as the standard over time but always allowing for exceptions) and endorsement (full acceptance). This would mean assessing IFRS “on a standard-by-standard basis, if existing IFRS standards are suitable for our capital markets.” In other words, get ready for an elastic IFRS conversion process. The result for the next decade or so may well be something best termed “US-IFRS” because of the substantive differences that remain. As a practical matter, I think the SEC’s “condorsement” reflects a pragmatic approach to getting something like IFRS in place as soon as possible while dealing with the seemingly intractable differences that still exist between FASB (the U.S. Financial Accounting Standards Board) and the IASB. It also will lessen the burdens that such a shift will impose on reporting companies. Revenue recognition and balance sheet consolidation are a couple of those big remaining differences that I don’t believe can be fully resolved anytime soon. A part of me (the pragmatic side) thinks the condorsement approach is, indeed, the best one for the United States for all the reasons that its supporters cite. It’s not as if US-GAAP is a bad standard (although I have deep reservations about some aspects – more on this below). And the two standards don’t produce very different results often, only in some instances – and one might quibble about the threshold of the adjective “very.” As a generalization, one can argue that US-GAAP and IFRS are closer in most respects than the country-by-country GAAPs were in the 1970s and even 1980s. Moreover, SAP dropped US-GAAP but, as detailed in its public statement footnotes, the difference between its results reported under IFRS and GAAP were de minimis. And, after the Sarbanes-Oxley implementation debacle, it’s not as if a measured approach is out of line. Still, the purist in me wants US-GAAP to go away ASAP. Most commentators and supporters of IFRS focus on the value of adopting an “international” (by which they mean universal) accounting standard. In theory, this would mean comparability of financial statements regardless of the country. (In a future blog item I plan to muse on how bitterly disappointed some of these folks are going to be in this expectation.) I think a more important reason for ditching US-GAAP and adopting IFRS is to return the U.S. to a principles-based accounting standard and away from the increasingly rules-based approach FASB (“fazbee,” the organization that administers generally accepted accounting principles – GAAP – in the U.S.) began adopting in the 1980s. I suspect that at least some at FASB have come to see the cumulative result of this rules-based approach as a hash, and an increasingly unwieldy hash at that. Adopting IFRS rather than trying to reform US-GAAP is arguably the less difficult way to achieve this shift in approach. I think the rules-based based approach is misguided because it tries to impose uniformity in interpretation across all types of business. And in setting rules, FASB seems to revel in what I refer to with a smile as “hair shirt accounting,” where the objective is to delay revenue recognition as long as possible as well as accelerate and maximize expense recognition, all with the objective of putting a company’s accounting results in the worst possible light. This strikes me as an unbalanced application of accounting principles. Why does a severe interpretation of the principle of conservatism always trump the equally basic principle of period matching? Unfortunately, the hair shirt accounting approach is no more accurate a depiction of a company’s results and condition than an overly lax and optimistic interpretation. In both cases, it favors professional investors who have the time and training to see past the distortion and can ferret out the true economic results. For example, earlier this year, Apple Computer’s shares popped when people finally recognized the cumulative impact that its deferred revenues would have on reported results. Here’s a small example of an unwarranted hair shirt approach where a more flexible accounting treatment is in order: FASB concluded large professional services firms were overstating profitability because client reimbursements of expenses such as travel and accommodations, which can add up, were not being included in revenues. So for the past decade or so US-GAAP has required that these amounts be included in revenues. There’s no difference in reported earnings, since the amount is fully offset by an expense item, but reported margins are narrower. It’s hard for me to see why this is a better representation of the economic reality of these companies or how investors are better served by this information. Worse, it also applies to the consulting arms of software companies, whose company revenues are inflated by including hundreds of hotel night stays and miles driven to a tally of application sales and consulting hours provided. Rather than there being a hard and fast rule, recognizing reimbursable expenses as a revenue component ought to apply where it is a meaningful component of the service provided and not across the board. As well, FASB has outlawed all use of pooling accounting for mergers because of the distortions this caused in the tech bubble of the late 1990s. This will work until we find ourselves in an equity market environment similar to the mid-1960s in the U.S. and the 1980s in the U.K., when corporations like LTV and FEI Electricals respectively scammed the investing public by using purchase accounting to create the illusion of growth. There are times when pooling better captures the economics of a business combination; a principles-based accounting standard ought to allow this. From an information technology standpoint, if the United States winds up with a measured incorporation of IFRS it will be that much harder for software vendors and consultants to use the transition challenge as a sales peg to convince companies to upgrade existing systems. It’s a bit Pollyannaish of me, but I think that would be a good thing, since it forces vendors and buyers to concentrate on the inherent business value of buying new software rather than on external regulatory requirements. In the case of IFRS, it may make sense for a company to buy new software for that reason, but there may be any number of other reasons as well. New software may be in order because the company’s current consolidation and reporting software will not handle IFRS without making modifications that are so costly that it would be more cost-effective to rip and replace, especially if the change includes implementing an automated external financial reporting application to address the SEC’s “Interactive Data” tagging mandate. However, there may be many other reasons why replacing an existing consolidation system is warranted right now, even without the need to shift accounting standards, especially if the current system requires too many manual processes or sub-processes or does not support a greater degree of collaboration among people working at different times and different places (in dispersed offices of a global organization, for example). For the past several years, accounting firms have been advising U.S. corporations that file public statements to begin the process of gearing up for IFRS adoption. Some have, but more have not to any substantive degree. The latter group has not lost much by sticking with not-best practices. Out of the current situation I draw three conclusions. First, a more measured transition is the more practical approach to transitioning to IFRS. Second, the shift from US-GAAP to IFRS (or “US-IFRS”) must include a shift in FASB’s approach away from the current rules-based climate to more of a principles-based standard. Third, most companies’ accounting close-to-report cycle is riddled with inefficiencies that inflate administrative costs and needlessly delay providing executives and managers with important performance information. With or without a shift to IFRS, all finance departments must periodically assess their process and the supporting information and technology dimensions to find opportunities for improvement. 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Robert Kugel's Analyst Perspectives | GAAP