Abstract
This examination was aroused by thoughts that perceptions of SDA Conference leadership impacts how roles, responsibilities and relationships of CFOs are viewed in terms of their understanding and working knowledge of CFO duties. Data collected in Bermuda, Canada and USA. Descriptive Statistical analysis of Means indicated significant differences among leadership perceptions .
Highlights
The Chief Financial Officer (CFO) represents the highest level of fiscal leadership and financial management service in the business sector (Witzel, 2010)
A segment of the research question (1b) is expressed in the following manner pertaining to this topic: Is there congruence between the perceptions of the presidents, treasurers, and board members as they relate to how the roles, responsibilities, and relationships of the treasurer are communicated and understood? The level of congruence is expressed in the mean (M) between the three groups
Pertaining to the roles of the treasurer, the Student-Newman-Keuls Post-Hoc Test indicated that the treasurers responded to this expectation significantly lower than the board members and the presidents, but there is no significant difference between the responses of the board members and the presidents
Summary
The Chief Financial Officer (CFO) represents the highest level of fiscal leadership and financial management service in the business sector (Witzel, 2010). It is not clear whether the expectations (Buckingham and Coffman, 1999), perceptions and work pertaining to the responsibilities of CFOs in SDA local conferences are clearly understood by conference leadership; presidents, treasurers and board members.
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