The main conclusion to be derived from this research on 146-164 managers, half of them English and half American, is that their response to five questionnaires administered while they were attending management courses was surprisingly similar. There was some small difference between the English and American groups in their evaluation of work satisfactions which were flow available to them, with the American group feeling slightly less satisfied. Both groups indicated relatively high satisfaction in the "Social" and "Security" needs areas. There was considerable agreement on the importance of these satisfactions in absolute terms with Self-realisation needs very much in the lead. The American-English agreement on incentives was also high, with "Prospects of Promotion," "Efficiency" and "Pay" receiving top scores. The managers ranking of what they believed to be the incentives of their subordinates, showed (as one would expect), less consistency and agreement, but in both national samples a picture emerges of the subordinate being thought of as a man with less dynamism and less unselfish dedication to work than his superior. This considerable similarity in attitudes and judgements of a sample of English and American managers will require further careful analysis.' Although both groups attended courses on management, these similarities cannot be attributed to any effect of "teaching" since the course subjects were different and a major part of the enquiry was carried out very early in the courses. Nor can it be said, with any measure of conviction, that the similarities in response are due to the Subjects giving the kind of answers which they felt that the researchers wanted to get. Most of the results are not at all obvious in the sense that they fit in with stereotyped expectations. On the contrary, some answers go against what can be called the popular view. It is often assumed for instance that a successful manager should be `sociable', should be able to `mix well' with different groups and have a `sense of humour' though he must not `lose respect by excessive familiarity'. Many people would add that he should be `capable of doing the jobs which he expects his subordinates to perform'. Such a manager would be a `pleasant working companion' and would thereby be able to obtain good group results. However, in the present research, every one of the qualities mentioned in the previous paragraph obtained very low priorities by both the British and the American sample (see Tables 3 and 5). Both groups in this research are middle managers who come, on the whole, from progressive firms, but they are separated geographically by 8,000 miles and noticeably different socio-economic circumstances (the American group coming mainly from the western parts of the U.S.A. centering on California). One group is the inheritor of an industrial tradition that goes back to the 18th century and achieved "maturity" in terms of Rostows analysis of the stages of growth' in the 1850s, while the other group draws on experiences that started more than a hundred years later and whose "maturity" was delayed until the end of the first world war. Nor can there be much doubt that the pattern of life, consumption habits and business practices of the two managerial groups are very different. One group comes from an area in which industrial development has been rapid and spectacular during the last thirty years (California), while the other operates in a much more sedate economic climate. In these circumstances, the similarity of expressed attitudes is particularly noteworthy. [ABSTRACT FROM AUTHOR]