Procurement Magazine Oct W1 2026 | Page 94

EMILY NASH-WALKER
PROCUREMENT TECHNOLOGY
Busting the myth: AP isn’ t back office One of the biggest misconceptions in business is that AP is simply an administrative back office function focused on processing invoices.“ That perception is deeply embedded and it does real damage,” says Emily.
“ AP is a strategic function that directly impacts working capital, cash flow, supplier relationships, compliance and financial performance,” says Ari.“ The best AP organisations don’ t just process payments; they help the CFO optimise liquidity and drive smarter business decisions. In order to do so, you have to bring visibility to the CFO.”
Agreeing, Emily explains that it is this misconception that misses out on the strategic value of AP and procurement combined:“ AP sits at the convergence of some of the most strategically significant data in a business supplier relationship. Every invoice that moves through an AP function is a data point about how the business is performing and where financial risk is accumulating. These teams are not just paying bills. They are managing the financial heartbeat of the organisation.”
She also explains that this misconception drives poor investment decisions.“ When leadership views AP as overhead, the conversation becomes about reducing headcount rather than about what becomes possible when you give skilled AP teams the right tools. The question should never be‘ how do we automate AP away?’ It should be‘ if we remove the manual burden, what can this team see and do that they cannot today?”
“ The most forward-thinking organisations have already answered that question, repositioning AP as a strategic function that informs procurement negotiations, optimises payment terms, and contributes directly to working capital strategy.”
Does AP have tech fatigue? Depending on who you ask, procurement technology is either in its most exciting era yet or drowning in its own noise. The truth, according to these industry leaders, is both.
“ The capability available to procurement and finance teams today is genuinely extraordinary. AI, intelligent automation, real-time analytics, tools that would have required a custom enterprise build a decade ago are now accessible at scale. By that measure, yes, this is a golden age,” says Emily.“ But capability and value are not the same thing.”

EMILY NASH-WALKER

TITLE: HEAD OF AP AND AR
COMPANY: TUNGSTEN AUTOMATION
As Head of AP and AR at Tungsten Automation, Emily leads product strategy, drawing on her cross-functional background to deliver intuitive, user-centric enterprise technology for complex business environments.
94 October 2026