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Blog/Insights

Insights

Perspectives on AI-native finance: where the technology is headed, and what it changes for how finance teams work.

LatestInsightsSeptember 26, 2026 The Great Flattening, part II Read post

Posts

50 posts

InsightsSeptember 26, 2026

The Great Flattening, part II

Everyone at Light works with an agent, so every agent has to know our strategy, culture and way of working. We keep all of it in 1 shared context centre on GitHub, and every agent reads it before it does the work. Read post
InsightsAugust 26, 2026

Xero alternatives for multi-entity finance teams

Compare keeping Xero with specialist apps against moving to a shared finance platform. Assess group reporting, controls, total cost and migration. Read post
InsightsAugust 25, 2026

Best general ledger software for a growing company

Compare general ledger options by entity structure, reporting, controls and migration effort. Build a shortlist around the business you need to run. Read post
InsightsAugust 20, 2026

Multi-entity accounting software: a buying guide

Compare multi-entity accounting, multibook and consolidation. Assess entity records, reporting bases and controls before choosing a shared platform. Read post
InsightsAugust 19, 2026

Outgrowing QuickBooks: when to upgrade and what to choose

Decide whether to improve your QuickBooks setup or change systems. Compare upgrade options around entities, reporting, controls and migration effort. Read post
InsightsAugust 18, 2026

Best AI accounting software for your finance team

Compare Light, Rillet, Sage Intacct and Xero by workflow, controls and fit. Use real transactions to assess what the AI can complete. Read post
InsightsAugust 13, 2026

Payment reconciliation software: a practical guide

Match receipts and payments to the right invoices, explain fees and partial settlements, and keep unresolved balances visible for review. Read post
InsightsAugust 11, 2026

NetSuite alternatives, pricing and implementation costs

Compare NetSuite with other finance systems, understand what shapes its price, and assess implementation costs against the work your business needs. Read post
InsightsAugust 6, 2026

ERP implementation timeline: plan the work

Build an ERP implementation timeline around scope, data, testing and cutover. Use acceptance gates to make a vendor’s proposed date assessable. Read post
InsightsAugust 4, 2026

Entity management vs multi-entity accounting

Decide whether you need legal entity records, accounting across companies or both. Separate filings, ownership and group reporting in your buying brief. Read post
InsightsJuly 30, 2026

Will AI replace accountants? How the work changes

AI is changing accounting tasks and staffing decisions. See which work can move to software and which skills help accountants review and govern it. Read post
InsightsJuly 23, 2026

Financial close software: guide and checklist

Choose close software around your team’s bottlenecks. Use a month-end checklist, clear owners and real review cases to test the shortlist. Read post
InsightsJuly 23, 2026

What changes in an audit when the controls run themselves

Controls applied to the full population, executed automatically and logged at every run. What that does to control testing, segregation of duties and scope. Read post
InsightsJuly 22, 2026

The procurement agent killed the intake form

An approval workflow is only as good as the requests entering it. What changes when the policy runs at intake and again at the invoice. Read post
InsightsJuly 21, 2026

SaaS revenue recognition: contracts and examples

Separate SaaS billing, cash, ARR and recognised revenue. Work through a simple subscription example and identify contracts that need further judgement. Read post
InsightsJuly 21, 2026

AI ERP: what it actually means, and how to choose one

Every ERP vendor now claims AI. How we separate the 3 products hiding under the label, and the questions we would ask any vendor, including ourselves. Read post
InsightsJuly 20, 2026

The 7 jobs inside a month-end close

A close is 7 repeatable steps. 2 are genuinely periodic. The other 5 are continuous work that got saved up, and that is where the week goes. Read post
InsightsJuly 20, 2026

Can you audit an agent?

The first question every controller asks about AI agents is what happens to the controls. The audit trail gets stronger, and here is the mechanism. Read post
InsightsJuly 20, 2026

Agentic accounting vs. RPA: why rules hit a ceiling

RPA and rules-based automation execute predefined steps and halt at the first surprise. AI agents pursue outcomes. Here's the difference, and why it matters for finance teams. Read post
InsightsJuly 20, 2026

Copilots inform. Agents act. The line that divides finance AI

Most finance AI is a chatbot over your data: useful, but it touches nothing. Agentic accounting crosses the line from answering questions to completing work. Read post
InsightsJuly 16, 2026

Financial reporting software: a practical guide

Test financial reporting software for traceability, dimensions and reporting bases. Make every figure in the pack explainable from the ledger. Read post
InsightsJuly 14, 2026

Bank reconciliation software: what to evaluate

Test bank feeds, matching rules and unresolved differences before choosing reconciliation software. Use a practical checklist for a controlled close. Read post
InsightsJuly 9, 2026

Order to cash software: connect the whole process

Evaluate the handoffs between orders, billing, collections and cash. Keep revenue recognition and exception ownership visible across the process. Read post
InsightsJuly 7, 2026

ERP selection criteria: a finance team’s scorecard

Use an ERP scorecard built around real transactions, controls, delivery effort and cost. Compare evidence from demos instead of yes-or-no feature claims. Read post
InsightsJuly 2, 2026

Multi-currency accounting software: a buyer’s guide

Evaluate transaction currencies, exchange rates, remeasurement and group translation. Test the full path from invoice to payment and reporting. Read post
InsightsJune 25, 2026

Three way matching: process, examples and controls

See how purchase orders, receiving evidence and invoices work together. Handle partial deliveries and exceptions without losing the approval trail. Read post
InsightsJune 18, 2026

Best procurement software: how to build a shortlist

Compare Coupa, Zip, Procurify and Light by purchasing scope, adoption and finance fit. Test the route from request to receipt and payment. Read post
InsightsJune 16, 2026

Revenue recognition software: a buyer’s guide

Test revenue schedules, contract amendments and ledger reconciliation. Choose software that applies your accounting policy with a traceable record. Read post
InsightsJune 11, 2026

Management reporting software: a board pack example

Build a board pack around decisions, clear metrics and useful commentary. Use a worked reporting example to test the software and its source data. Read post
InsightsJune 9, 2026

Internal controls in accounting: a practical guide

Design accounting controls with clear owners, evidence and exception handling. Understand what automation changes and what reviewers still need to test. Read post
InsightsJune 4, 2026

Accounts receivable automation software: a guide

Compare billing, collections and cash application with real customer scenarios. Keep disputes, credit notes and revenue treatment in the evaluation. Read post
InsightsJune 2, 2026

ERP migration: data, history and cutover checklist

Plan which accounting data to migrate, reconcile the opening position and test the first close. Keep a usable record of the history you leave behind. Read post
InsightsMay 28, 2026

Intercompany accounting software: what to test

Follow a €10,000 intercompany example from entity entries to elimination. See what to test for matching, group reporting and the audit trail. Read post
InsightsMay 26, 2026

AI agents for finance: uses and controls

Assess AI finance agents by the work they complete, the access they need and the evidence they leave. Start with a controlled, measurable pilot. Read post
InsightsMay 21, 2026

Accounts payable automation: invoice to payment

Follow supplier invoices from capture to payment. Test coding, matching, approvals and exceptions before choosing accounts payable automation software. Read post
InsightsMay 19, 2026

Financial consolidation software: a buying guide

Evaluate account mapping, eliminations, currency translation and review controls. Choose consolidation software around your group’s actual structure. Read post
InsightsFebruary 23, 2026

Best practice in the age of AI

Highlights from our inaugural Stockholm summit with Legora, Strawberry, Lovable, Anthropic and JPMorgan on AI-native best practice. Read post
InsightsJune 9, 2025

Did AI deliver the holy grail of real-time financial reporting?

CFOs and investors at Light's AWS Amsterdam panel debate whether AI can finally deliver real-time financial reporting, and whether we even want it. Read post
InsightsFebruary 10, 2025

AI bookkeeping: the future of financial management

What AI bookkeeping is, how it compares to traditional methods on cost, accuracy and scalability, and how to choose the right approach. Read post
InsightsFebruary 4, 2025

Accounts payable and receivable bottlenecks: fixes

Find where supplier invoices and customer payments get stuck. Use practical checks, clear ownership and measures to fix AP and AR delays. Read post
InsightsJanuary 28, 2025

Reducing human error in financial management with AI

How AI-powered financial automation reduces costly human errors and brings precision, compliance, and efficiency to financial management. Read post
InsightsJanuary 30, 2024

Light manifesto

Why mid-market finance leaders need modern, composable ERP solutions beyond the traditional offerings from SAP, Oracle, Microsoft, and NetSuite. Read post
InsightsJuly 21, 2023

Revolutionizing CFO tooling: three waves since 2000

How the CFO role has evolved through three waves since 2000, and the tools and strategies finance leaders need to navigate today's landscape. Read post
InsightsMay 30, 2023

Leveraging AI for finance: balancing stability and transformation

Why risk-averse CFOs must embrace AI, and how quick wins can transform budgeting, forecasting, and routine accounting tasks. Read post
InsightsMay 9, 2023

The finance function unleashed: from open banking to open finance

How the rise of open banking and open finance will reshape the finance function through automation, better forecasting, and open data. Read post
InsightsApril 24, 2023

Navigating the ESG tsunami with PwC

What finance professionals need to know about the CSRD, ESRS, and EU Taxonomy as ESG reporting requirements expand across Europe. Read post