NEW YORK (Bloomberg) — More chief financial officers in the US turned pessimistic last quarter on concerns an unemployment rate near a 26-year high is slowing the economic recovery, a survey by New York-based Deloitte LLP found.

Thirty-six percent of executives were less optimistic in the July to September period about their company's prospects, up from 17 percent in the second quarter, the results of the survey released today showed.

Concerns outside a company's control, like unemployment, accounted for more than 85 percent of the pessimism and "are having a markedly negative impact on CFO sentiments", the report said.

"Sluggish consumer spending, declining effects of government stimulus and stagnant job markets in the US have contributed to a slowing economic recovery and volatile equities markets."

The share of CFOs turning more optimistic fell to 47 percent from about 66 percent last quarter, the survey said.

Unemployment jumped to the CFOs' top concern after ranking fourth in the second quarter. A jobless rate hovering near 10 percent may strain consumer spending, which accounts for 70 percent of the economy, thereby hurting companies' revenue.

Executives across all industries expect revenue growth of 11 percent on average in 2010, the survey showed.

Domestic employment will increase two percent on average over the next 12 months, the respondents said, short of a projected 2.8 percent gain in employment subsidiaries overseas. Capital spending will climb a median five percent and dividends will remain flat, the executives projected.

Seventy-seven CFOs responded to the survey taken during the two weeks ended August 31. Of the executives, 70 percent were from companies with more than $1 billion in annual revenue.