[4][5] Goggin spend his most of his career at Dow Chemical Company, where he started after graduation in 1936 in the Student Training Program.
He got further acquainted with the company as Engineer in the Physics Research Laboratory from 1937 to 1939, and as Salesman in the Special Products Division from 1939 to 1941.
In the 1974 article "How the multidimensional structure works at Dow Corning" in the Harvard Business Review, Goggin described the occasion and motivation of his innovation as follows: Although Dow Corning was a healthy corporation in 1967, it showed symptoms of difficulty that troubled many of us in top management.
These symptoms were, and still are, common ones in U.S. business and have been described countless times in reports, audits, articles, and speeches.
Goggin explained, that in the concept of the multidimensional organization, two extra dimensions were added: As we first thought of it, the matrix organization was to be two-dimensional... the different businesses in Dow Corning were seen as: About Geographical areas Goggin further explained "that each area is considered to be both a profit and a cost center.