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2026 CFO & Controller Outlook Report

Sentiment, performance, and technology insights from 350+ finance leaders

Finance leaders are entering 2026 with confidence—tempered by discipline.

The 2026 CFO/Controller Outlook & Sentiment Study, conducted by Controllers Council and sponsored by Paystand, captures insights from more than 350 CFOs, Controllers, and senior finance executives across industries and company sizes.

This year’s findings reveal a finance function navigating growth, cost pressure, AI acceleration, and workforce transformation—all at once.

The Financial Performance Index (FPI) reached a record 149%, signaling strong confidence in revenue and profit growth. Yet the Spending-Budget Index (SBI) dropped to 88%, highlighting a disciplined, margin-focused approach to 2026 planning.

Technology investment, especially AI and automation, continues to reshape the role of finance. Meanwhile, talent retention, geopolitical volatility, and margin pressure remain top-of-mind for executive leaders.

If you’re responsible for revenue visibility, working capital performance, budget allocation, or finance transformation, this research provides essential benchmarks for the year ahead.

What You’ll Learn

• Why the Financial Performance Index hit a record 149% and what’s driving confidence
• How finance leaders are balancing growth expectations with tighter spending discipline
• Where AI and automation are moving from experimentation to operational deployment
• Hiring trends by function and why F&A headcount growth is moderating
• The real concerns keeping CFOs and Controllers up at night

About the Study

Published by Controllers Council, a national association of 100,000+ finance professionals, this annual research report provides data-backed benchmarks and forward-looking analysis for the Office of the CFO.