Finance Leaders Eye Rate Volatility for 2027

A Sikich survey of 183 U.S. finance and accounting heads ranks interest-rate volatility and working-capital optimization as top treasury concerns.

Updated on Nov. 11, 2026 in Corporate Finance

Finance Leaders Eye Rate Volatility for 2027

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Professional services firm Sikich released survey results from 183 U.S. heads of finance and accounting, conducted August 20 to September 30. Respondents most often named interest-rate volatility and working-capital optimization as their biggest treasury worries heading into 2027.

Why it matters

The findings suggest finance leaders are weighing borrowing costs and cash management more heavily as they plan for the coming year. Rising AI adoption among respondents also points to shifting priorities within corporate finance operations.

A Sikich survey of 183 U.S. finance and accounting leaders found 48% cite interest-rate volatility and 48% cite working-capital optimization as treasury worries, while 83% are confident of achieving 2026 financial objectives. The survey does not report how these views vary by company size or sector, nor how they will shift as 2027 unfolds.

The players

Sikich

Sikich is a professional services firm that conducts financial and technology consulting and surveys for businesses.

The details

Respondents selected multiple answers when naming treasury worries, and 42% cited access to capital. Cybersecurity was named by 34% and an economic slowdown or recession by 29%, while 74% said they were more optimistic than a year earlier.

August 20 to September 30: Sikich conducts the survey of 183 finance leaders.
2026 midterm elections: Democrats take a majority of both congressional chambers, a result expected to shape the economy over the next two years.
2027: CFOs' treasury concerns carry into the year.

Corporate Finance Trend

The 2026 results extend Sikich's annual CFO survey, which showed operational AI use rising from 43% in 2025 to 56% this year. The jump suggests AI tools are moving from pilot projects into routine finance operations.

Treasury teams focused on interest-rate exposure may revisit hedging and borrowing decisions as they plan for 2027. Companies weighing working-capital changes could see direct effects on cash flow and access to credit.

The takeaway

Finance leaders are prioritizing rate exposure and cash efficiency while AI moves into everyday operations. Tracking these shifts can help companies align treasury planning with the year ahead.