Financial managers should primarily focus on the interests of:

Financial managers should focus on share holders because the share holders are the one who has an ownership of shares in a company that they invest in. As financial managers are the ones who works for managing money in a more efficient way, that is why they should focus on share holders for they could manage the shares that they have in the company for it to be organized and accomplish goals that they need to meet.

They are enjoying the advantage of independence while running their own small business. they can go where they want when they want to, because they control the restaurant's hours. they can also make time for life emergencies, and set the hours to be when they do the best cooking.