Entering Q2, leaders in finance and accounting are both confident and operating with discipline.
According to the Controllers Council’s 2026 CFO/Controller Outlook & Sentiment Study, 59% of finance leaders expect stronger financial performance in 2026 compared to 2025. That helped push the Council’s Financial Performance Index, a sentiment score that measures how optimistic finance leaders are about their company’s financial performance compared to the prior year, to a record high of 149%.
Optimism extends beyond big finance. In its quarterly Small Business Economic Trends survey, released on February 25, the NFIB found optimism increased in all reported industries except for construction.
In short, many business leaders expect improvement. At the same time, finance leaders are showing caution when it comes to spending.
The Controllers Council’s study reported that the Spending-Budget Index, a sentiment score that measures whether companies plan to increase or decrease spending compared to last year, dropped to 88%. More organizations planned to reduce spending than increase it at the time of the survey.
That contrast defines hiring in 2026 as Q1 turns to Q2. Companies expect growth, but they also expect discipline.
Growth Is Expected — But Margins Must Be Protected
Revenue expectations remain strong in 2026. However, operating costs are rising as well.
In The Controller’s Council’s Outlook & Sentiment Study, leaders reported expected increases in revenue, SG&A costs, and headcount. That combination creates pressure. More business activity often means more work for finance teams. But higher costs mean leaders are watching margins closely.
For hiring managers, this means new roles must deliver value.
Finance professionals in Q2 are being asked to do more than process transactions. They are being asked to improve reporting speed, strengthen compliance, support forecasting accuracy, and provide clearer visibility into financial performance. The right hire can streamline workflows, shorten close cycles, reduce errors, and improve decision-making across departments.
In this environment, hiring is not about adding bodies. It is about strengthening capability.
Technology Skills Are Becoming Standard
Technology continues to reshape finance and accounting.
Deloitte’s survey of 175 CFOs and senior finance leaders found that 64% selected at least one technical skill as a top development priority through 2026. Thirty percent prioritized AI and automation skills, while 27% prioritized data analysis and technology integration.
That aligns closely with The Controllers Council’s Outlook & Sentiment Study, which found that 66% of organizations plan to increase AI and automation implementation in 2026. Cybersecurity and business intelligence investments are also increasing.
At the same time, the CFO Alliance reports that 51% of organizations have not yet adopted AI within their finance function. This creates a split between companies modernizing quickly and those still relying on manual processes.
For hiring managers, the implication is clear. Finance talent must be comfortable working with systems, automation tools, and data. Even in traditional accounting roles, system fluency and adaptability are now core skills. Candidates who understand how to improve processes through technology will stand out in Q2.
Leadership Talent Continues to Command Attention
Even in a disciplined market, strong financial leadership remains valuable.
The CFO Alliance reports that 57% of CFOs, 53% of VPs of Finance, and 64% of Controllers received pay increases year over year. That signals continued demand for experienced financial leaders.
Meanwhile, the Controllers Council’s 2025 Corporate Finance & Accounting Talent Study shows that 71% of organizations plan to maintain current finance and accounting staffing levels, while 24% plan to increase staff.
Taken together, these findings suggest that companies are not expanding teams broadly, but they are willing to invest in high-impact leaders.
Today’s Controllers and senior finance managers are expected to oversee automation initiatives, manage hybrid teams, strengthen internal controls, and communicate clearly with executive leadership. Their role has expanded beyond reporting into strategic partnership and risk management.
For hiring managers, this means focusing on candidates who bring both technical depth and leadership strength.
Talent Shortages Haven’t Disappeared
Although hiring growth has slowed compared to previous years, talent challenges remain.
According to The Controllers Council’s Talent Study, 43% of organizations reported experiencing either significant or minor finance and accounting talent shortages. The same study found that lack of career advancement opportunities is the top reason employees leave, cited by 43% of respondents.
This highlights an important point for Q2. Hiring is only part of the equation. Retention matters just as much.
Finance professionals want growth, development, and meaningful work. Organizations that invest in training and provide clear career paths are more likely to retain strong performers. In a disciplined market, stability and long-term development can be competitive advantages.
Strategic Hiring Is an Advantage — Not a Barrier
A recent global survey of finance professionals revealed some clear The disciplined environment heading into Q2 does not mean hiring should slow down. It means hiring should be thoughtful.
The Controllers Council’s 2026 Sentiment Study shows that 39% of organizations plan to reduce spending, compared to 27% planning to increase it. That simply reinforces the need for clarity when defining roles.
Hiring managers should think carefully about how each new role improves efficiency, reduces risk, or supports business growth. Not just to justify the business case — but to ensure the right talent is brought in for the right purpose.
When expectations are high and budgets are controlled, the cost of a poor hire increases. The value of a strong match increases even more.
This is where partnership matters.
Working with a specialized firm like Ledgent Finance & Accounting, which understands the finance talent market and takes time to assess both technical skills and cultural fit, can help ensure that each hire supports long-term business goals. In a market where hiring must be strategic, expertise in identifying the right match becomes a competitive edge.
What Q2 2026 Means for Hiring Managers
Finance leaders expect stronger performance in 2026. Technology investment continues to grow. Leadership talent remains valuable. But cost discipline is shaping decision-making.
For hiring managers, success in Q2 will come from clarity. Clear role definitions. Clear performance expectations. Clear understanding of how each hire supports efficiency, risk management, or growth.
In 2026, finance is not just tracking numbers. It is guiding business strategy.
And that starts with hiring talent that strengthens both performance and discipline at the same time.
Contact Ledgent Finance & Accounting today to connect with a specialized recruiter in your area.
