This document discusses drivers of finance and accounting outsourcing today and in the future. It finds that 63% of surveyed organizations have partially outsourced their F&A processes and most have outsourced procure-to-pay. Relationships with providers are often not very mature. To take relationships to the next level, providers will need capabilities to transform processes, own processes, and address regulatory needs. Customers want providers to offer analytics tools and industry-specific platforms. An outcome-based approach focusing on business outcomes rather than transactions is also key to satisfaction.