The general managers gave their answers to 56 questions and were not permitted to vote for their own players or team.
In the survey, the Spurs were chosen to repeat as NBA champion with 46.2 percent of the votes, finishing far ahead of the second-place Cleveland Cavaliers (15.4). The Miami Heat were picked in 2013 by NBA GMs to win the title (75.9 percent).
James was the runaway winner in the MVP category, chosen by 67.9 percent of respondents to win the award for the fifth time in his return to Cleveland. The Oklahoma City Thunder's Kevin Durant, who is out for an indefinite period with a Jones fracture in his right foot, finished second (21.4 percent). Durant won the award last season.
James' return to Cleveland was picked as the most surprising move of the offseason (42.9 percent) while the Cavaliers were lauded for making the best offseason moves (89.3).
The Spurs' Gregg Popovich was selected by 92.9 percent of the GMs as the best coach in the NBA. Meanwhile, the Los Angeles Clippers' Chris Paul was the pick as the active player who will make the best head coach in the future (24.0 percent).
The GMs also picked the best player at each position, selecting the Clippers' Paul at point guard (71.4 percent), the Houston Rockets' James Harden at shooting guard (63.0), the Cavaliers' James at small forward (75.0) and the Rockets' Dwight Howard at center (42.9). The Clippers' Blake Griffin and Portland Trail Blazers' LaMarcus Aldridge finished in a tie atop the power forward position (25.0 percent each).
The following teams were picked as division winners: the Toronto Raptors in the Atlantic (76.9 percent), the Cavaliers in the Central (60.7), the Washington Wizards in the Southeast (59.3), the Thunder in the Northwest (92.9), the Clippers in the Pacific (81.5) and the Spurs in the Southwest (96.4).
Davis also was chosen as the player most likely to have a breakout season in 2014-15 (29.6 percent).
In other notable categories, the Chicago Bulls' Joakim Noah was picked as the NBA's best defensive player (35.7 percent), while the Golden State Warriors were selected as the most fun team to watch (57.1).