A large majority (76 percent) of executives also reported that their company has a formal strategy to address the Affordable Care Act. This is an improvement from last year, when 67 percent of executives reported having such a strategy in Consero's 2014 Corporate Finance Data Survey.

"Given a constantly evolving, risk-laden financial landscape, chief financial officers require access to the right strategy, budget and people to propel their businesses forward," said Paul Mandell, founder and CEO of Consero. "Fortunately, more than five years since the Affordable Care Act has passed, finance executives are well equipped for the changes and perhaps may not have needed to change their hiring patterns radically as a result."

Additional findings include:

• Executives Split on Identifying Successor: Forty-eight percent of surveyed executives reported they had not identified a successor for their position.

• Majority Unable to Gauge Social Media ROI: Fifty-seven percent of surveyed chief financial officers say they have not been able to gauge the return on investment of their company’s social media use.

• Access to Resources Is Sufficient: A majority (87 percent) of those surveyed reported having sufficient access to resources necessary to manage their departments effectively.

Source: Consero