The role of managers is so critical that some experts include managerial human capital among a firm's _____.

A) liabilities

B) resources

C) financial assets

D) static capabilities

The answer is B) resources

The employment of managerial functions keeps organizations focused on strategic goals, which is a major responsibility and what makes them valuable.

• Liabilities are obligations, normally of financial value. Liabilities are owed and do not hold value to the person who is liable for them.
• While managers are assets to an organization, they are not considered financial assets.
• Static capabilities are capabilities that are difficult to change or improve.