James Shield's Sheffield United Column: This should be the most important item on Bramall Lane's transfer window agenda

Clubs run into financial problems because they fail to do their sums. Those on the lookout for transfer gossip regularly put two and two together before coming up with five.

With that in mind, it would be dangerous to describe David Moyes’ contract with West Ham as a sign the Londoners are already planning for life beyond the Scot. But being only 18 months long, the deal the Scot signed when he was reappointed last month does raise the possibility that, at the end of next season, Messrs Sullivan and Gold could be back in the market for a new manager. Which is where Sheffield United, who host Moyes’ team tonight, come into the equation.

Earlier this term, during the dying embers of Manuel Pellegrini’s relatively subdued reign, word began to emanate from the east end of the capital that West Ham fancied someone British in the hot seat. When the axe fell, which it did just before Christmas, on the phlegmatic Chilean that is.

Although 10 Premier League managers fitted the bill, some were clearly not persons of interest.

Frank Lampard, for example, was never going to walk out on Chelsea. Nigel Pearson had only just taken charge of Watford and Brendan Rodgers, performing wonders at Leicester City, was clearly unattainable.

So attention inevitably focused on three individuals with excellent reputations. Burnley’s Sean Dyche, Eddie Howe of AFC Bournemouth and naturally, given United’s results since he took charge, Chris Wilder.

Although West Ham eventually plumped for Moyes - who was surprisingly still out of work after impressing there two seasons ago - the length of the agreement they offered him can be interpreted in three ways: an incentive to perform well and earn another, an indication the board have simply parked their interest in the above trio or, as some sources have suggested, they are waiting for one of them to prove they can excel at the highest level over a more prolonged period of time. Dyche and Howe, despite some indifferent results of late, have already done that.

It is not mischief-making to suggest that, after deciding to focus on domestic coaching talent, West Ham will be studying Wilder’s career closely. Nor does it mean he would be interested in a job there should one become available in the not so distant future. Moyes, despite falling out of favour with the game’s fashionistas, remains an excellent and highly skilled coach.

But it does make it even more surprising that, having guided them to eighth in the table only nine months after delivering the second of two promotions, United have not moved swiftly to hand Wilder an improved and extended contract. Particularly as Aston Villa and Brighton and Hove Albion recently made similar gestures to Dean Smith and Graham Potter after being impressed by their respective impacts. Even though neither has landed with anywhere near as big a bang as their counterpart in South Yorkshire. Despite having better resources.

Of course, United’s board of directors can point to the fact that Wilder is already tied to Bramall Lane until 2022 after his employment conditions were renegotiated last summer. He is also, relative to those of us in the real world, very well recompensed.

But Planet Football is not governed by the same rules you and I abide to. Those who live on it are routinely rewarded for success rather than being told, like everyone else, that we are simply doing exactly what we are being paid to do. It sets the tone and, on the terraces, influences moods.

There is plenty of good work going on at Bramall Lane. In public and behind the scenes, where John Lundstram, John Egan and Enda Stevens have all been invited for talks as United look to progress and protect their investment in those players. It would be extremely unusual, given his growing army of admirers, if Wilder is not invited in for discussions when those negotiations are concluded. Because it wouldn’t be a gross miscalculation to say that plenty of clubs will be monitoring his situation - and United’s actions - with huge interest. And the distraction caused by a hostile approach, even though Wilder is proud to lead the team he has supported since childhood, would be most unwelcome. Better to get him nailed down, for another four seasons or so, right now.