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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.