If someone had told you ten years ago that your accounts payable team would spend less time entering invoice numbers and more time analyzing supplier strategies, you might have scoffed. Yet today, this has become a reality.

According to a report released by Vic.ai2025 AI Momentum Report, nearly three-quarters of finance teams are already using AI in accounts payable (AP), and 82% plan to increase their investment in the coming year.

This marks a significant shift. Automation is not new; what is new is that finance teams are evolving into what I call "AI-native" operations—where systems and teams are built around intelligent automation, rather than merely improved by it.

The Journey Toward "AI-Native AP"

For years, back-office teams relied on workflow tools to route invoices and catch duplicates. The AP landscape in 2025 looks very different. We have moved from "automating the work we already have" to "letting AI learn, predict, and guide better decisions."

The finance function is shifting from being "AI-enhanced" to fully "AI-native," where workflows, hiring, and decisions are designed from scratch around intelligent automation.

This shift manifests in reality as follows: first, bringing in finance professionals who can understand and act on AI insights, rather than just entering numbers into systems. Second, starting to track the number of intelligent insights the team generates, not just how many invoices were processed. Additionally, instead of celebrating how many hours were saved, the focus is on how much cash flow was freed up for the business.

Research shows that AI-driven invoice automationcan reduce processing costs. But AI-native AP is not just about speed; it is about intelligence. These systems no longer just process numbers—they can identify spending patterns, flag anomalous transactions, and even predict when cash might be tight. More importantly, real progress happens when people turn these insights into action, rather than spending hours buried in spreadsheets.

The Shift in CFO Priorities

AI frees up human teams by taking over repetitive tasks such as invoice capture, matching, and approval routing. Humans provide context, ethical judgment, and business understanding that algorithms cannot replicate. Together, they transform what was once transactional work into strategic insight.

At this stage, the focus is shifting from simply completing tasks faster to being able to anticipate the future. According to the latest AI Momentum Report, 44% of organizations are using AI to extract insights from data, and 42% are using AI to improve invoice approval processes. This clearly shows that finance leaders are not just adding new technology, but are looking for ways to embed intelligence into how their teams actually work.

I see this shift in various conversations. CFOs are no longer just asking "How do we process faster?" but "How can we use payment data to improve decisions?" When AI flags that a supplier frequently invoices late or applies inaccurate discounts, this is no longer paperwork—it is a strategic discussion.

Of course, none of this happens overnight. Even with all the promise of AI, finance teams will still encounter many obstacles, such as issues related to trust, integration, and culture.

2026 and Beyond

As we move toward 2026, the question facing finance leaders is no longer "Should we use AI?" but "How do we design truly AI-native AP, where technology and people learn from each other to drive smarter, faster, and more ethical financial decisions?"

Building an AI-native finance team starts with people, not technology. The best finance teams do not rely on software for everything; they know when to lean on technology and when human intervention is needed. Humans bring intuition and context; AI brings speed and accuracy. Together, they make the entire process smoother and smarter.

At that point, AP will no longer feel like menial work, but will begin to drive wiser decisions and true growth.