The Mergis Group’s third-quarter accounting and finance employee confidence index slipped 2.2 points from the second quarter 2012 to a reading of 50.4. However, the reading is up 5.3 points compared to the same period last year.

Only 15 percent of finance and accounting employees believe more jobs are available, a decline of six percentage points from the second quarter, while 53 percent believe that fewer jobs are available, unchanged from the previous quarter.

Forty percent of finance and accounting employees believe the economy is getting weaker, an increase of two percentage points from the second quarter of 2012.

“Over the past two quarters we have seen a decline in the overall confidence levels of finance and accounting professionals,” said Steve McMahan, executive vice president of Randstad US, Professionals. “While the current reading is down from the multi-year high recorded in the first quarter, it is worth noting that confidence levels are still running five points higher than at this time last year.”

Harris Interactive conducted the online survey within the United States on behalf of The Mergis Group that included 183 respondents employed in accounting and finance.