How CFOs are navigating changing payment behaviors
In surveying 400 finance leaders from across North America, Versapay and Wakefield Research found that late payments are rising and cash flow is becoming more unpredictable. To meet the needs of this new landscape, CFOs are investing in more reliable forecasting and reporting solutions.
Today’s CFOs face more late payments
The approach finance teams have always used isn’t delivering the same cash flow predictability
Accounts receivable teams are just as productive and regimented as in the past. But the current receivables landscape requires greater efficiency and teams to handle more.
- Volume of invoices has increased
- Variety of payment methods has grown
- Customers are communicating across multiple channels
- Sources of supporting documentation are siloed
Uncertainty around customer payment behaviors has increased, and slower cash inflows have become normal
Cash flow uncertainty causes business-wide impacts
Uncertain about cash timing, finance leaders are becoming more reactive, adjusting their decision-making in response to these emerging trends.
With greater uncertainty...
- Flexibility diminishes
- Investments delay
- Risk tolerance narrows
- Growth initiatives stall
More dependable forecasting and reporting that takes the guesswork out of your cash flow future
With collecting open invoices getting more difficult, finance leaders are finding that standard forecasting and reporting approaches are no longer as reliable as they once were.
Tips for optimizing forecasting and reporting
The goal is to become less reactive and instead proactively manage cash flow. Accounts receivable teams can create more dependable forecasting and reporting through AR automation by:
Integrating receivables data across systems to create a single source of visibility
Fragmented invoice, payment, and dispute data make forecasting unreliable during longer collection cycles
Replacing spreadsheet-based reporting with automated, real-time signals
Static reports fail when customer payment behaviors, risks, and opportunities change mid-cycle
Applying predictive intelligence earlier in the lifecycle to anticipate risk
37% of finance leaders expect to use predictive analytics within AR to identify payment risk sooner, improve collections prioritization, and produce more reliable cash flow forecasts
Leveraging AI-driven forecasting to support strategic decision-making
41% of finance leaders plan to use AI to anticipate challenges and guide decisions, helping CFOs move from reactive execution to proactive financial leadership
2026 edition
Annual cash flow clarity report
Learn how uncertainty strains cash flow forecasts and reshapes decision-making, and see how automation restores payment predictability.
