2026 CFO/Controller Outlook & Sentiment Study

Benchmark Study (2026)

The 2026 CFO/Controller Outlook & Sentiment Study reflects a corporate finance and accounting leadership community that remains confident about organizational financial performance while demonstrating greater discipline in spending and margin management. Respondents indicate strong expectations for revenue and profit growth, continued investment in AI, automation and other technologies, and steady adoption of hybrid workforce models.

This year’s results highlight several important developments including:

  • The CFO/Controller Financial Performance Index (FPI) achieves a record 149%
  • The CFO/Controller Spending-Budget Index™ (SBI) drops 22 percentage points to 88%
  • Hybrid work models remain dominant for 59% of organization, while return to office initiatives only gain 2 percentage points for 26% of respondents
  • Artificial intelligence and automation lead technology priorities with 66% increase forecasted

Survey participants represent Controllers, CFOs and other finance and accounting (F&A) executives across diverse industries and organization sizes. More than 350 respondents participated in the anonymous and confidential survey conducted from October 2025 to January 2026. The findings provide practical benchmarks and examples for organizations planning financial forecasts, talent retention and recruitment strategies, and technology priorities for the year ahead.

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2026 CFO/Controller Outlook & Sentiment Study