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2026 CFO/Controller Outlook & Sentiment Study

On January 26, 2026, the Controllers Council unveiled the findings of the 2026 CFO/Controller Outlook and Sentiment Study, providing invaluable insights into the expectations of financial executives across the nation. The report is the result of extensive research conducted between October 2025 and January 2026, involving over 350 CFOs, Controllers, and finance-oriented executives. This comprehensive study establishes both a Financial Performance Index (FPI) and a Spending-Budget Index (SBI), which serve as crucial benchmarks for corporate finance professionals.

Key Findings

One standout statistic from the report is the unprecedented rise in the CFO/Controller Financial Performance Index (FPI), which soared to 149%, signaling significant growth in confidence levels compared to preceding years. Conversely, the Spending-Budget Index (SBI) witnessed a decline to 88%, a return to more measured spending patterns in light of recent economic pressures and uncertainties, down from a 2025 high of 110%.

Neil Brown, Executive Director of the Controllers Council, remarked on these results, stating, "The study illustrates a dichotomy in executive sentiment, showing robust confidence in financial performance metrics coupled with prudent spending strategies, possibly influenced by cost and margin pressures. This report is essential for corporate finance and accounting leaders seeking benchmark data for effective planning in the years ahead."

Financial Performance Index (FPI) Explained

The Financial Performance Index (FPI) offers a snapshot of overall economic health as perceived by CFOs and Controllers. A value above 100% indicates positive sentiment, meaning that financial leaders expect growth and improvement in their organization's financial performance. The remarkable increase to 149% not only reflects a rebound from tougher times but also suggests that executives are optimistic, preparing for a more prosperous future.

Spending-Budget Index (SBI)

In contrast, the Spending-Budget Index (SBI) at 88% reflects a retreat from previous aggressive spending. This cautious approach may stem from lingering concerns regarding inflation, supply chain disruptions, and a volatile economic climate that compel businesses to prioritize fiscal conservatism over expansion.

Technology Investment and Future Directions

The study also delves into executives' thoughts on technology investments, especially in areas like Artificial Intelligence (AI). Many CFOs have indicated plans to integrate AI into their operations. However, executives are also grappling with their biggest concerns, with the study posing the provocatively phrased question: “What keeps you up at night?” These insights are critical for understanding the nexus between executive priorities and technological advancement in the corporate finance landscape.

Conclusion

For corporate finance leaders seeking to navigate the complexities of 2026 and beyond, the 2026 CFO/Controller Outlook and Sentiment Study serves as an essential resource. With robust benchmarks in both the Financial Performance Index and Spending-Budget Index, CFOs and Controllers can develop strategies that align with industry standards and expectations. This report not only delineates current optimism but also encourages caution amidst uncertainty, providing a comprehensive guide for informed decision-making in the future.

For those interested in exploring the complete findings or accessing additional resources, such as the Webcast Panel Video Archive, further details can be found on the Controllers Council's website or by reaching out directly to Executive Director Neil Brown. This study represents a significant development in understanding the sentiments of financial leaders across the nation as they prepare for the challenges and opportunities of the coming years.