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The CFO’s glossary: 35 key terms to guide your financial decisions in 2026–2027

Author
Marion Pauvert
Content Manager
Marion Pauvert is a Content Manager at Arago. She designs and writes expert content to help HR and Finance professionals better analyse and understand industry challenges, tools and evolving roles. With nearly 10 years of experience in communication and content writing, she has worked with organisations such as Groupe TF1, HR companies and software vendors. At Arago, she leads editorial strategies and marketing initiatives aligned with business and sector challenges, grounded in real‑world practices.
The CFO glossary brings together the concepts that have become essential for a finance department undergoing rapid change: agent-based AI applied to the verification of expense claims, electronic invoicing, budget management integrated with the ERP system... These developments are no longer simply matters to monitor: they are becoming regulatory requirements or tool standards that every finance department must incorporate, right down to the configuration of the expense management tools that must support them.
For CFOs, management accountants and Travel & Expense managers, it is becoming essential to master a vocabulary that is evolving faster than traditional training programmes.
Drawing on its experience of working alongside finance departments on a daily basis to support their Travel & Expense and Finance management projects, Arago has compiled this glossary to provide finance teams with a reliable guide to the concepts that truly underpin future decisions.
Keep this to hand all year round!
35 finance concepts categorised into 6 themes, selected for their real impact on decisions in 2026–2027.