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Compares managerial values, in terms of loyalty, boss, money, big companies, profit, work, job freedom, and company rules, across different sectors of enterprise by questionnaire survey: 232. Iraqi managers participated in the study. MANOVA and ANOVA tests revealed some differences among managers in public, mixed and private organizations,with regard to manipulative and sociocentric values. Results, however,indicate that managers, regardless of their sector of enterprise, score high on sociocentric values.

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