The CFO/Controller Financial Performance Index climbed to 149% from 145% in 2025, reflecting continuing steady increases.
This is the findings of the 2026 CFO/Controller Outlook & Sentiment Study of Controllers Council, which polled controllers, CFOs, and other finance and accounting (F&A) executives across diverse industries and organisation sizes.
The study revealed that a clear majority of those surveyed anticipate improved financial results in 2026, as nearly 60% of finance leaders expect stronger performance, while 31% forecast similar financial performance to 2025, and only 10% predict decreased financial performance.
On the other hand, detailed financial metrics show that operating costs such as SG&A and labor continue to rise alongside revenue and profits reinforcing the growing emphasis on margin control and efficiency.
Other key takeaways from the study include:
Spending-Budget Index Declines to 88%. Despite bullish financial performance expectations, budget sentiment fell 22 percentage points from 2025, but closer to prior years’ SBIs, indicating that F&A leaders are approaching expenses cautiously.
AI Dominates Technology Priorities. Artificial intelligence and automation lead all technology investment categories with 66% increases, followed by cybersecurity with 54% increases, and business intelligence with 49% increases. Overall technology implementation continues to grow, along with F&A responsibilities for technology.
Talent and Geo-Politics Lead Strategic Risk Management. Talent retention and geo-politics lead greatest concerns, and the “what keeps you up at night” question, followed closely by economic concerns including interest rates, inflation, and supply chain issues. It is not surprising that recession was the least concern.
