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Despite the wide‐ranging debate on industrial relations in Great Britain, relatively little is known about management attitudes on a number of key issues. Data was collected from 300 managers, mainly top level management in the private, manufacturing sector in London and the South East, using a postal questionnaire. The article begins with a summary of their work situation and educational and social background and then proceeds to an examination of their attitudes. The attitudes are discussed under three headings: the nature of relationships in industry, management's role, and their problems. It is reported that there was a widespread belief that management constituted a third party, not allied to either employer or employee.

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