Chris Couch writes about AI in B2B finance. Head of Product for B2B at Flywire, shipping AI agents for accounts receivable. Essays, hot takes, and predictions, most weeks.
- April 13, 2026
The Context Layer Is Eating SaaS
The software meltdown isn't AI killing SaaS. It's Christensen's Law of Conservation of Attractive Profits playing out in real time. Value is migrating from the interface layer to the context layer.
context-layer · saas · christensen · market-analysis - April 12, 2026 open
By 2030, spending on traditional B2B API integration projects (fintech, ERP, procurement) will be in structural decline as agent-to-agent protocols replace field-mapping projects.
Confidence: medium. Resolves by Dec 2030.
infrastructure · integration - April 12, 2026 open
At least one major AP or AR platform will ship a 'document-as-agent' feature, where invoices carry their own processing intelligence, before the end of 2027.
Confidence: medium. Resolves by Dec 2027.
architecture · specialization - April 12, 2026 open
By Q1 2028, a majority of Fortune 500 finance orgs will have removed human approval from at least one production AI agent workflow they require approval on today.
Confidence: high. Resolves by Mar 2028.
autonomy · governance - March 4, 2026
The Anatomy of a Document Agent
What does it actually mean for a document to 'decide' something? The four components that give an invoice or contract genuine agency.
architecture · specialization · agents - February 17, 2026
Why Your AI Agents Are Failing: The Control Trap
Finance leaders are deploying AI agents like they're adopting teenagers. Curfews, check-ins, no real decisions. Then they wonder why the agents don't deliver.
autonomy · deployment · strategy - February 3, 2026
The 75% of AI Value You're Leaving on the Table
Most finance teams deployed AI and got incremental results. The problem isn't adoption. It's that no one specified which kind of AI to adopt. There are four, not one.
frameworks · strategy · agents - January 22, 2026
The Invoice as Agent: Why Every Document Will Have Its Own AI
We've been thinking about AI in finance backwards. The end state isn't smarter agents processing dumb documents. It's documents that process themselves.
architecture · specialization · invoicing - January 15, 2026
Human-in-the-Loop Is a Temporary Placebo
Sixty percent of enterprises require human oversight before AI agents access sensitive data. It feels responsible. It's a placebo with a 24-month shelf life.
autonomy · governance · agents