The study also found executives remain optimistic about their businesses. Ninety-one percent said they are confident in their companies' growth prospects for the second quarter, up four points from the first-quarter survey.

The Robert Half Financial Hiring Index, part of the company's quarterly Professional Employment Report, is based on telephone interviews with more than 1,400 CFOs across the United States. It was conducted by an independent research firm and developed by Robert Half International, the world's first and largest staffing services firm specializing in accounting and finance. Robert Half has been tracking financial hiring activity in the United States since 1992.

"As economic signs continue to improve incrementally in the United States, companies are hiring skilled accounting and finance professionals at a steady rate to meet demand," said Max Messmer, chairman and CEO of Robert Half International. "Staff reductions are trending downward as businesses seek to avoid weakening their bench strength at a time when growth opportunities are emerging."

Accounting and Finance Hiring -- By Region

The East South Central and Mountain states are projected to see the most active hiring in the second quarter. A net 5 percent of executives interviewed in each of these regions said they are planning to hire full-time accounting and finance employees.

"The relatively low business and living costs in many areas within the East South Central region are attracting employers and job candidates alike," Messmer noted. "Companies in the Mountain states are hiring senior accountants and controllers, with most of the activity taking place at midsize firms. In both regions, manufacturing employment is making a comeback following deep cuts during the last recession."