A new survey of CFOs found that half of them intend to promote their top performers once the economy recovers.

The survey, by temporary staffing service Accountemps, of 1,400 CFOs, also found that 48 percent plan to raise salaries, while 41 percent intend to increase their companies’ investment in professional development, and 32 percent expect to enhance benefits as the economy improves. Another 26 percent said they plan to reinstate or increase bonuses. On the other hand, 24 percent don’t plan to take any of the above steps.

That’s about one-quarter of the respondents to the Accountemps survey, indicating that while accounting, finance and bookkeeping employees can expect to once again get raises, promotions and bonuses at many companies, a sizable chunk of finance executives will be taking a more cautious approach, even as the economy shows signs of improvement.