Optima · Research

Research and perspectives.

Independent analysis of developments affecting financial modelling, corporate finance and business decisions.

A point of reference.Osaka Bay · Japan

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Research publications.

Evidence reviews and analysis from Optima Consulting.

October 2026 Research briefing · 10 pages

Adoption, reliability and the continuing role of professional judgement.

An evidence review covering AI adoption, reported business impact, spreadsheet reliability and professional financial modelling standards.

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