2026 STATE OF THE INDUSTRY — FINANCE & PROCUREMENT

The Spreadsheet Dilemma: Financial Rigor Without Estimation Governance

Organizations enter 2026 with more data, more tools, and more visibility than ever, yet they struggle to translate that into reliable plans.

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One full report and analysis.
15 segment briefs.

The full report offers insights and analysis into global cost, schedule, and risk trends, from AI to parametric modeling. 15 segment briefs provide deep dives into a single industry, region, and functions.

15 Segment Briefs

Industry
  • IT & Software Development
  • Manufacturing
  • Transportation & Logistics
  • Healthcare & Pharmaceuticals
  • Energy & Utilities
  • Automotive Manufacturing
  • Aerospace & Defense
Topic
  • AI Adoption & Governance
Market
  • European Union
  • United Kingdom
  • North America
  • Australasia
Function
  • Engineering & Tech Leaders
  • Finance & Procurement Leaders
  • Program & Ops Leaders

SEGMENT EXCERPT

Segment Snapshot

Finance and Procurement leaders account for 53 respondents (24.1% of the survey sample), all of whom hold senior leadership positions. The segment includes 43 Finance executives and 10 Procurement executives, distributed across the United States (13), United Kingdom (11), and France (7). Industry representation spans IT/Software (19), Healthcare (11), and Transportation (7).

Finance and Procurement leaders show the highest reliance on spreadsheets, the lowest confidence that existing processes can handle regulatory variability, and the sharpest divergence from practitioners regarding estimation frequency. This audience is most aware that current tools are insufficient—and most dependent on them.

Table of Contents

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Segment Snapshot Reading now

Segment Snapshot

Finance and Procurement leaders account for 53 respondents (24.1% of the survey sample), all of whom hold senior leadership positions. The segment includes 43 Finance executives and 10 Procurement executives, distributed across the United States (13), United Kingdom (11), and France (7). Industry representation spans IT/Software (19), Healthcare (11), and Transportation (7).

Finance and Procurement leaders show the highest reliance on spreadsheets, the lowest confidence that existing processes can handle regulatory variability, and the sharpest divergence from practitioners regarding estimation frequency. This audience is most aware that current tools are insufficient—and most dependent on them.

Headline Divergences 
The Spreadsheet Ceiling
Existing Process Skepticism
Supply Chain Cost Consciousness 
The Leadership-Practitioner Gap
Strategic Considerations 
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