"Business Manager and Director of Finance" Please respond to the following: !. Of all the duties described in Chapter 20, determine the one duty that is the most important for management to uphold. 2.Imagine you are the Director of Finance for a large publicly traded company. Of all the material covered in Chapter 22, analyze the single most important element that a Director of Finance must practice diligently. Provide a rationale for your answe answer #1. The most important duty that management has to uphold is the fiduciary duty to its shareholders. answer #2. The most important element that the Director of Finance must practice diligently is the Duty of Trust and Confidence.