EPM Trends 2026: What Finance Leaders Need to Watch

Enterprise performance management is changing faster than at any point in the last two decades. The convergence of AI, cloud-native platforms, and shifting CFO expectations is reshaping how organisations plan, consolidate, and report.

At James & Monroe, we’re seeing these trends play out first-hand across our clients in Australia, New Zealand, Singapore, and India. Here’s what matters most in 2026.

1. AI Moves from Experiment to Expectation

In 2026, AI in EPM is shipping — and finance teams that aren’t engaging with it are falling behind.

Oracle EPM Cloud now includes a Planning Agent for natural-language questions about data. IPM Insights detects anomalies automatically. Predictive Planning generates statistical forecasts.

OneStream‘s SensibleAI portfolio has matured rapidly. SensibleAI Forecast generates automated forecasts using machine learning, and SensibleAI Agents — now embedded in Microsoft Teams and Excel — let finance analysts query data conversationally.

Organisations using AI-enhanced forecasting are reporting forecast accuracy improvements of 25–30% and planning cycle time reductions of 50–70%.

What this means for you: If you haven’t activated the AI capabilities in your current EPM platform, now is the time. Start with predictive forecasting — it’s the lowest-risk, highest-return entry point.

2. The Rise of AI Agents in Finance

2026 is the year of AI agents — autonomous assistants that can perform multi-step finance tasks with minimal human intervention.

OneStream’s Finance Analyst Agent can analyse financial data, generate visualisations, and explain variances through natural language. Oracle’s Planning Agent can generate predictions, explain them, run root-cause analysis, and model what-if scenarios.

These are embedded within the EPM environment’s security, governance, and data model. AI agents democratise access to financial data.

What this means for you: Evaluate AI agents as part of your next EPM upgrade cycle. Early adopters build institutional knowledge that compounds over time.

3. xP&A Goes Mainstream

Extended Planning and Analysis (xP&A) — connecting financial planning with operational planning across HR, supply chain, sales, and IT — is becoming operational reality in 2026.

Oracle EPM Cloud is leading here with connected planning modules that link financial planning with workforce, supply chain, and project planning. OneStream addresses xP&A through its unified data model and XF Marketplace solutions.

What this means for you: Identify one operational planning area (workforce or sales are common starting points) and build a connected planning use case.

4. Cloud Migration Accelerates (Including the Holdouts)

The remaining organisations on legacy on-premises EPM platforms — primarily Hyperion and SAP BPC — are running out of runway. Oracle’s continuing signal that Hyperion support is winding down is compelling the last holdouts to act.

We’re seeing migration timelines compress. Organisations that took 12–18 months for cloud migrations two years ago are now completing them in 6–10 months, driven by better migration tooling and accumulated partner experience.

What this means for you: If you’re still on Hyperion or SAP BPC, start your migration assessment now. (See our Hyperion to EPM Cloud Migration Guide.)

5. Real-Time Consolidation Becomes the Standard

The traditional month-end close cycle — where consolidation happens once a month over several days — is giving way to continuous or near-real-time consolidation. Both OneStream and Oracle EPM Cloud support faster consolidation runs, and organisations are using this capability to close faster and provide management with current financial data.

What this means for you: Assess whether your consolidation process can run more frequently. Even moving from monthly to weekly consolidation provides significant visibility benefits.

6. ESG Reporting Becomes Operationally Embedded

Environmental, social, and governance (ESG) reporting has moved from a standalone compliance exercise to an integrated part of corporate performance management. Both OneStream (via Marketplace) and Oracle (via Narrative Reporting and dedicated ESG modules) now support ESG data collection, reporting, and disclosure alongside financial data.

What this means for you: If ESG reporting is currently handled in spreadsheets or standalone tools, evaluate whether your EPM platform can absorb this workload.

7. The CFO’s Expectations Have Changed

The modern CFO expects more from EPM than consolidation and budgeting. They want predictive insights, scenario modelling, operational visibility, and the ability to answer strategic questions on demand. This is driving investment in AI, xP&A, and real-time capabilities across both Oracle and OneStream platforms.

What this means for you: Align your EPM roadmap with your CFO’s strategic priorities, not just your finance team’s operational needs.