More from the survey ...

... The shift reflects growing concerns about inflation and tariffs, according to the survey, which polls chief executive officers, chief financial officers, controllers, and other certified public accountants in U.S. companies who hold executive and senior management accounting roles.

The survey was conducted before the Trump Administration imposed tariffs this week on Canada, Mexico, and China, but respondents were asked their general views about unspecified tariffs if they were put in place. Fifty-nine percent indicated that tariffs would have a negative effect on their businesses, while 85% said uncertainty surrounding the subject had influenced their business planning to some degree -- nearly one in five (18%) described that impact as significant.

Inflation remained the top concern for business executives, followed by issues related to staffing -- employee and benefit costs (No. 2), availability of skilled personnel (No. 3), and staff turnover (No. 10). Domestic political leadership, which was absent from last quarter's top 10 concerns, reemerged at No. 6. ...