Looking at the results, we can’t really confirm that the functional managers are absent, as mentioned in the first paragraph of the paper, citing Bridge, O’Neill and Cromie (Bridge et al., 1998). What we can notice is that Finance & Accounting, HR and R&D are the functional areas which are more preferred for delegation, with percentages that exceed the share of the medium sized enterprises amongst the sample (precisely 20 percent - see figure 3b). We made this remark, since it’s mostly assumed that enterprises that exceed one hundred employees are expected to have a cadre of non-owning managers. But even more, the results synthesized in the above table confirm the assumption that owner-managers (at least those from the investigated sample) do appoint others to be, even if partially, responsible for the management of others not only in medium sized firms.