Deloitte and Touche Reports In Choosing Managers

Just read this on Football365 regarding Burnley's statement to announce the appointment of Brian Laws:

"The results of a Deloitte and Touche study, delivered at the club's request, confirm that he was top of the list of Championship managers over the period 2006-2009, in terms of delivering the best results relative to financial budgets."

I find this totally bizarre and must be a first when it comes to appointing a football manager.
Not too sure what the report involved but a manager could have inherited a good set of players and done well with a zero budget. Now I know he didn't have that at Sheffield Wednesday but seems very strange reasoning in choosing a manager. Can't see this working out.

Very strange.

They should just have come out and said that they interviewed three candidates (I believe) and he had the better plans for bringing the club forward. Of course if you do that then you place your own head on the chopping block but the thing about that is is that as chairman you also hold the butcher's knife.

Anyway he was okay at Wednesday for a while but wasn't able to help the club progress back to even being close to where they need to be so I find this decision very, very odd, even with him being an ex-Burnley player

To me it's holding up the white flag on Premier League survival and gearing up for a battle at the bottom of the Championship next season. Burnley man or not, the fans would have wanted to see a higher profile appointment.