2026 VAR 100: Higher Customer Demands — New Needs Driven by Cloud ERP and AI in the Accounting Industry

Introduction

In July 2026, Accounting Today released its 100th annual Value-Added Reseller (VAR) survey. The report shows that in the accounting solutions space, customer needs are undergoing a fundamental shift: They are no longer satisfied with software installation and basic support but demand deeper strategic consulting, AI integration, rapid value realization, and industry-specific solutions. This trend is reshaping the role of ERP systems—upgrading them from backend infrastructure to the strategic command center of the enterprise—and accelerating the migration from legacy systems (such as Microsoft Dynamics GP) to cloud-native and AI-native platforms.

Event Background and Key Findings

This VAR 100 survey covered leading value-added resellers in the accounting industry, including Cargas, Aktion Associates, Crestwood Associates, Quisitive, Enavate, Njevity, Vertilocity, RSM, LBMC, ERP Success Partners, Baker Tilly, Fourlane, Vision33, and others. The interviewed CEOs generally reported that under the dual pressures of economic uncertainty and technological disruption, customer expectations for ERP partners have significantly increased. Key trends include:

• From Reseller to Strategic Advisor: Customers want VARs to provide expert guidance on data governance, cloud modernization, cybersecurity, and long-term scalability.
• AI Becomes a Core Requirement: Customers demand that ERP systems natively support AI automation, especially AI agents, for autonomously managing finance, procurement, inventory, and customer interactions.
• Speed is Paramount: Customers expect rapid implementation to accelerate ROI and obtain real-time operational insights.
• Industry Specialization: Customers reject generic solutions and require ERP partners to deeply understand their industry’s operating models, pain points, and growth goals.
• Cost Pressure: High interest rates and margin compression force customers to rigorously scrutinize the ROI of every technology expenditure.

Technical Analysis: Integration of Cloud ERP and AI Agents

Traditional ERP is seen as a tool for record-keeping, but modern enterprises need real-time decision support. AI agents can autonomously perform repetitive tasks (such as invoice processing, inventory replenishment) and provide predictive analytics based on data. These capabilities can only be natively realized on modern cloud ERP platforms, not "grafted" onto fragmented legacy systems. For example, Quisitive CEO Michael Roughsedge noted that customers recognize the intelligence and automation they need exist within cloud ERP platforms, while legacy systems cannot provide them.

Enterprise Impact Analysis### Cost Impact Customers are becoming more sensitive to ROI, leading to longer purchase cycles and more cautious decision-making. Fourlane CEO Marjorie Adams stated that customers now scrutinize every tool and demand clear delivery results. This drives VARs to define scope more transparently and help customers audit their software stacks to eliminate redundancies.

Deployment and Operations Impact Customers want to transform ERP implementation from a one-time project into a continuous improvement initiative, requiring VARs to provide agile implementation methodologies. RSM accelerates deployment through AI-driven services such as RSM Velocity. Vertilocity notes that new customers prioritize rapid implementation to save time.

Security and Compliance As data-driven business grows, customers are paying more attention to data governance and cybersecurity. VARs need to provide consulting on cloud migration, compliance support, and more.

Market Competition Analysis

• VAR Role Transformation: Traditional resellers must enhance their consulting capabilities or be eliminated. Large accounting firms such as Baker Tilly and RSM have already delved into ERP consulting.
• Vendor Ecosystem Competition: Microsoft Dynamics GP's end of support in 2031 is driving a wave of large-scale migrations, with customers facing the choice of moving to Dynamics 365 or other platforms. Enavate focuses on helping users migrate, while Njevity has launched a community called "Knights of GP" to extend system support.
• AI Competition: Cloud ERP vendors (such as Microsoft, Oracle, SAP) are differentiating through native AI integration, and VARs need to quickly master these capabilities.

Industry Trend Observations

• ERP as a Strategic Command Center: Customers want ERP to provide real-time visibility into cash flow, profitability, and operational performance, rather than post-hoc reports. This requires the platform to have strong analytical and AI capabilities.
• Proliferation of AI Agents: AI agents that autonomously manage financial operations, procurement, and inventory will become standard.
• Large-Scale Legacy System Migration: In the next five years, a large number of users of legacy systems like Dynamics GP will migrate to the cloud, creating significant market opportunities.
• Rise of Industry Cloud Solutions: Customized cloud ERP solutions for vertical industries (such as healthcare, manufacturing, retail) will become more popular.

CloudTechDaily InsightThe 2026 VAR 100 survey clearly indicates that the technology needs of the accounting industry are undergoing a paradigm shift. Clients no longer view ERP as a necessary cost center, but rather as a strategic asset that drives business growth and operational efficiency. AI, especially AI agents, has become the core catalyst for this transformation. For enterprise CIOs and CTOs, this means a need to reassess existing ERP investments: legacy systems cannot support AI-native capabilities, and migrating to modern cloud platforms is no longer an option but a competitive necessity. At the same time, the upgrading of the VAR role reminds all enterprise technology vendors that pure software delivery can no longer meet customer expectations; deep industry knowledge and continuous strategic consulting will become key competitive advantages.

From a broader perspective, the changes in cloud ERP demand in the accounting industry are a microcosm of the larger enterprise digital transformation. As AI infrastructure matures, every industry will undergo a similar "strategization" process, where back-end systems evolve from tools to brains. CloudTechDaily advises enterprise technology decision-makers to closely monitor this trend and plan ahead for relationships with partners that have consulting capabilities, in order to seize the advantage in the new AI-driven era.