There's not even a contradiction there, let alone flip flopping: That businesses create jobs doesn't imply that job creation is their primary purpose, and getting two different answers to two different questions from two different people simply is not flip flopping.

When businesses are laying people off because they’re prioritising profit and also arguing for tax incentives because they’re creating jobs… then yes, I’d call that a contradiction of actions.

But maybe we’ll just have to agree to disagree on this.