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Focuses on the relationship between managerialattitudes towards exporting and exporting behaviour. A basic premiss is that the widely held assumption of a positive relationship between managerial attitudes and behaviour in exporting does not hold true in all circumstances,implying that in some cases a negative or no relationship between attitude and behaviour in exporting can be expected. Survey responses from a sample of manufacturing firms in Illinois support the basic premiss herein. Furthermore, the magnitude of attitude‐behaviour discrepancy among industrial firms was estimated to be sizeable among non‐exporting firms. Concludes with research, managerial, and policy implications of these findings.

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