The relationship between a department level manager's knowledge of financial statements and the corporation's net income

by Nwosu, Frederick O., Ph.D., CAPELLA UNIVERSITY, 2009, 125 pages; 3350046


This proposal considers corporate financial efficiency related to management personnel. It sought to investigate the relationship between department level managers and the corporation's net income. Possibilities of encountering distracted managers who lost focus of the corporation's financial goals existed. Such possibilities would necessitate creativity in designing solutions. Possibilities also existed of encountering focused managers who had maintained consistency in mode of operation on their jobs. The possible availability of these two groups of managers within the pool of participants gave the research a window into the world of department level managers in the context of this investigation. The quantitative nature of this inquiry made it possible to carry out a purely objective assessment of the situation through scientific investigation. Out of a pool of 1102 executives, an expert panel of 12 was selected from among department managers representing different tertiary educational qualifications and diverse experiential backgrounds. The research design and methodology involved the use of Delphi Technique, which exposed participants to two rounds of surveys to see how much consensus they could build or how much disparity they would create between their first and last responses. This engendered objectivity, as the floodgates were not opened to possibly unverifiable participants who could have diluted the research strength. Delphi technique's multiple iterations enabled participants to think their responses through, based upon their personal knowledge and experience. This approach produced conclusions that were free from bias. In filling the identified knowledge gap, this research has found that no significant correlation exists between the two variables. Further study is, therefore, recommended in order to ascertain reason for the non-existence of significant correlation. The consensus building features of Delphi Technique enabled the research to observe a convergence that showed the lack of significant correlation.

AdviserDouglas Smith
Source TypeDissertation
SubjectsAccounting; Management
Publication Number3350046

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