SAP SD-FICO integration is often treated as a “solved problem” — VKOA is configured, master data is mapped, and the Order-to-Cash process runs. But after 14+ years leading SD implementations across medical devices, CPG, SaaS, and multi-region divestitures, I've seen the same gaps resurface again and again: revenue recognition errors caught weeks late during audits, reconciliation cycles that quietly stretch from 5 days to 10+ post-go-live, and industry-specific requirements (trade promotions, lot tracking, usage-based billing) that every team ends up solving from scratch. In this post, I break down six research gaps in current SD-FICO practice — from AI-driven revenue automation to cross-module data quality frameworks — and three priority areas where I believe enterprise architects and SAP practitioners should focus next. This isn't theory; it's grounded in real implementation pain points across greenfield S/4HANA rollouts, carve-outs, and hypercare support.

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