The results of a national study on CFO and Controller Sentiment and expectations for 2026 is now available in a published report by the Controllers Council. The research identifies a CFO/Controller Financial Performance Index™ (FPI), and a CFO/Controller Spending-Budget Index™ (SBI) that serve as important benchmarks.
The 2026 CFO/Controller Outlook & Sentiment Study was conducted in October 2025 thru January 2026 via a national survey of more than 350 CFOs, Controllers and related corporate finance and accounting executives. The study identifies the annual Financial Performance Index (FPI), and Spending-Budget Index (SBI). Sentiment predictions for key financial metrics are shared, along with forecasts for technology investment including AI, and hybrid work environment plans.
Study highlights include a record high CFO/Controller Financial Performance Index (FPI) of 149% reinforces growing confidence in comparison to prior years. While the CFO/Controller Spending-Budget Index (SBI) of 88% represents a return to more cautious spending plans compared to the 2025 SBI of 110%.
"The 2026 CFO/Controller Outlook & Sentiment study identified confident expectations in in key financial performance metrics, along with "conservative' spending expectations perhaps the result of cost and margin pressures", states Neil Brown, Controllers Council Executive Director. "The research study report is a must-read for corporate finance and accounting leaders, and C-Suite peers that seek benchmark examples for effective planning in 2026 and beyond."
The study results also shed light on plans for AI implementation, along with the "greatest concerns, what keeps you up at night"
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