However, they are less upbeat than their peers elsewhere in the UK. And the survey, published today by The CA magazine in conjunction with law firm DLA Piper, highlights a belief that any recovery is likely to be only slow, with more redundancies expected.
Meanwhile, a survey published today by the Confederation of British Industry signals significant growth in the UK's dominant services sector in the last three months.
The CBI survey shows a renewed rise in volumes of work in the past three months for business and professional services companies, a category which includes accountancy, legal and marketing firms. This rise in business volumes is the first recorded by the CBI in this services sub-sector since last autumn, and the rate of increase is the fastest since autumn 2007.
Optimism about the future business situation among companies in this sub-sector showed its greatest improvement since the survey began in November 1998.
Meanwhile, the rate of increase of business volumes in the consumer services sub-sector, which includes hotels, bars, restaurants, and the travel and leisure industries, accelerated in the past three months to its fastest pace since summer 2007.
And both of the services sub-sectors surveyed are projecting a further acceleration in growth of business volumes in the coming three months.
Of the Scottish-based finance directors, chief financial officers, and senior finance officers surveyed by The CA magazine, 49.5% believed the economy would experience "slow but consistent growth" in the coming 12 months.
This is well ahead of a corresponding proportion of 11.2% expressing this opinion a year ago. However, it is adrift of the 53.6% of senior finance professionals in the UK as a whole expressing such a view in the latest survey.
Only 6.2% of Scottish-based finance professionals forecast the recovery would accelerate from this point over the coming 12 months. And 7.2% predicted that things would get worse again before they got better.
Meanwhile, 12.4% of senior Scottish-based finance professionals anticipated redundancies within their organisations in the near term. While still significant, this is an improvement on a corresponding proportion of 24.5% a year earlier.
Three-quarters of senior Scottish-based finance professionals reported they had experienced opportunities for their business to increase market share organically so far in 2013. And 47.8% had encountered opportunities to expand through acquisition.
Simon Rae, managing partner for DLA Piper in Scotland, said: "Scotland's FD (financial director) community has brightened its economic outlook since this time last year, providing a positive sign that confidence is slowly growing in certain parts of the market.
"However, with many FDs warning of imminent redundancies, it seems that we are not out of the woods just yet."