Sentiment about the economy, domestically and globally, is quite low in the quarterly Business & Industry Economic Outlook Survey. In fact, the last time there was this much pessimism among U.S. CPA decision-makers was 13 years ago, according to the data. This podcast episode takes a closer look at that sentiment, explores specific challenges, points out some signs that finance executives are optimistic for the future, and delves into the effect of all this uncertainty on company forecasting practices. Hear the analysis of longtime survey overseer Ken Witt, CPA, CGMA, associate director–Management Accounting Research and Development at AICPA & CIMA, together as the Association of International Certified Professional Accountants.