Stagner (1969) visited 125 huge firms and 125 vice-presents and he pointed that the goals of a firm is other than maximization of profit, i.e. cohesiveness of the management. His study showed that managerial cohesiveness is playing a key role in business decision making. A proper set of goals can be used as a first point for a firm’s study which describes design (Gouldner 1959). This is an important approach, because a proper set of goals represents efforts of a firm’s to deal with; dynamic, multidimensional, an uncertain environment and to properly state managerial activities (Baily and Boe 1976). Additionally, Osteryoung (1977) notes this approach that for the development of a realistic theory of firm, goal training is an important link. Though, some complex firms normally follow more set of goals rather than single, among these most must be incidental (i.e. politically oriented statements) at different organizational levels (Connor and Bloomfield 1977).