74% of finance leaders say their answer to the skills gap is to train their own people.
I understand the logic in many cases. In 1 specific role, though, it does not in a big way, and here is why.
The Controllers Council published its 2026 talent study last month. More than 350 controllers, CFOs and finance VPs across North America.
The numbers did move pretty hard. Last year the market showed a talent surplus at 108%. This year it flipped to a shortage at 77%. Hiring rebounded to 134%.
But the number I keep coming back to is smaller.
74% said internal training is their primary answer to the skills gap. 53% add external training and certification. 36% bring in consultants or outsource. Only 8% hire internationally.
So for most companies, the plan is to grow it themselves.
For most finance skills, that works. Technical accounting, lease standards, analytics, even the new AI tooling. Somebody already good can pick those up on the job.
Here is where it breaks down.
You can teach a strong accountant your ERP. It takes a few months and it works.
You can teach a strong ERP person accounting. That takes years, and candidly, it usually does not take at all.
The person who already has both is the one you cannot train your way to.
And the same study found controllers are the single hardest finance role to recruit right now, which is exactly the seat where those two skill sets have to sit in one head.
That is why the requisition stays open for six months while everyone agrees it is a priority.
If you are PE-backed and your plan assumes a clean close and numbers that hold up in diligence, that open seat is not a staffing problem. It is a timeline risk.
The 36% reaching for outside help are not admitting defeat.
Most of them are just being honest about which gaps can be trained and which ones have to be bought.
So which one is the gap on your team right now?
Source: Controllers Council, 2026 Corporate Finance & Accounting Talent Study, published June 30, 2026. https://lnkd.in/gHdc3Kmr
I understand the logic in many cases. In 1 specific role, though, it does not in a big way, and here is why.
The Controllers Council published its 2026 talent study last month. More than 350 controllers, CFOs and finance VPs across North America.
The numbers did move pretty hard. Last year the market showed a talent surplus at 108%. This year it flipped to a shortage at 77%. Hiring rebounded to 134%.
But the number I keep coming back to is smaller.
74% said internal training is their primary answer to the skills gap. 53% add external training and certification. 36% bring in consultants or outsource. Only 8% hire internationally.
So for most companies, the plan is to grow it themselves.
For most finance skills, that works. Technical accounting, lease standards, analytics, even the new AI tooling. Somebody already good can pick those up on the job.
Here is where it breaks down.
You can teach a strong accountant your ERP. It takes a few months and it works.
You can teach a strong ERP person accounting. That takes years, and candidly, it usually does not take at all.
The person who already has both is the one you cannot train your way to.
And the same study found controllers are the single hardest finance role to recruit right now, which is exactly the seat where those two skill sets have to sit in one head.
That is why the requisition stays open for six months while everyone agrees it is a priority.
If you are PE-backed and your plan assumes a clean close and numbers that hold up in diligence, that open seat is not a staffing problem. It is a timeline risk.
The 36% reaching for outside help are not admitting defeat.
Most of them are just being honest about which gaps can be trained and which ones have to be bought.
So which one is the gap on your team right now?
Source: Controllers Council, 2026 Corporate Finance & Accounting Talent Study, published June 30, 2026.
https://lnkd.in/gHdc3Kmr
Follow up analysis, August 4, 2026:
https://lnkd.in/gF6uZuZD
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