text: compare the role of finance manager vs the role of a stockholder? should be evaluated in maximizing shareholder value in today's financial markets the question doesn't make much sense - it's comparing apples to oranges.  a stockholder, arguably, has one primary interest: to maximize the value of the equity they hold, and may or may not have any other relationship to the company whatsoever.  a finance manager is typically employed by a company to ensure that the company uses its capital effectively.   a stockholder would likely want the company within which they hold equity to have a good finance manager.   other than that, i don't understand the question.