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Dresner Advisory's 2026 Enterprise Performance Management Study

Dresner Advisory Services has recently published its highly anticipated 2026 Wisdom of Crowds Enterprise Performance Management (EPM) Market Study. This comprehensive report highlights the robust deployment rates of EPM systems, marking a significant evolution in the way organizations approach their performance management processes. With organizations striving to understand internal and external factors affecting their outcomes, the value of EPM solutions is becoming more apparent than ever.

Overview of the EPM Landscape

According to the findings, EPM systems are mature, and the audience is realizing exceptional value in adopting these tools throughout their organizations. This year’s report, the 12th annual edition, is not only detailed but also offers key insights into various market aspects such as usage patterns, software longevity, and strategies for implementation and sourcing.

The Role of AI in EPM

A notable trend emerging from the study is the increasing acceptance of Artificial Intelligence (AI) within EPM systems. Although attitudes are somewhat divided, a significant shift has been observed. About 75% of respondents expressed a positive outlook on AI’s potential impact on EPM, a stark increase from previous years, where acceptance was at 60% positive to 40% skeptical in 2025 and even more divided in 2024.

John Hagerty, Vice President and Distinguished Analyst at Dresner Advisory Services, remarked, “EPM is on the brink of a transformative change. With the integration of agentic AI, organizations will see routine tasks automated and data accessibility enhanced through natural language queries. This evolution will facilitate a shift from periodic planning activities to a continuous planning model supported by AI-driven forecasting and simulation.”

Success Rates and Challenges

The 2026 study indicates that organizations are experiencing remarkable success with their EPM implementations, with over 75% of participants reporting either extreme or high success. However, challenges remain, primarily due to the complexity of these systems, which was highlighted as a major hurdle. The critical importance of financial budgeting and planning stood out in the report, rated as vital by more than half of the respondents, with an emphasis on the need for functionalities that stretch beyond traditional financial capabilities.

EPM Beyond Financials

Interestingly, organizations are beginning to view EPM as a versatile solution that encompasses not just budgeting and planning but also financial close, consolidation, and comprehensive reporting. This broader perspective is poised to enhance the strategic capabilities of EPM systems, pushing them to cater to more diverse operational needs.

Vendor Assessment

The study also includes a thorough evaluation of the EPM supplier landscape, assessing 14 vendors through a set of 33 evaluation criteria. This assessment provides comparative insights into vendor performance through individual radar chart ratings and collective models focusing on Value and Total Cost of Ownership.

The Wisdom of Crowds® research employs a robust framework based on user-centric data from across various roles and industries, reflecting a realistic view of market dynamics, usage trends, and user sentiments toward EPM solutions.

For additional details and insights into the findings of this impactful report, please visit Dresner Advisory Services' website.

About Dresner Advisory Services

Dresner Advisory Services was founded by Howard Dresner, a noted independent analyst, author, and business advisor focused on AI, Analytics, Business Intelligence, and related disciplines. The firm is dedicated to creating and disseminating thought leadership within the analytical and performance management fields.