The division is a complex one and it is probably not associated with any levels of the hierarchical structure. Those who see managers as a resourcemay be lowerdown the hierarchy of authority than some of the managers who are used as a resource. A management-development specialistmay, for example, have a lower salary, lessresponsibility, and a lower status than the production or sales manager whose career he is attempting to plan and control. The division between resource planners and resources, between human engineers and machines, between manipulators and manipulated, is apparent in the growing literature devoted to the techniques of management training and motivation. It is evidence of a much wider shift of attention to managers and professionalsasobjects for the intensification of work. While it wasonce assumed that all managers had like jobs and like attitudes, and were responsible for the control of subordinate manual labour, it was also conveniently, perhaps accurately, assumed that they shared in the work ethic which they were earnestly peddling to their subordinates. Now that they are recipients of similar, if more sophisticated treatment, evidence is beginning to emerge that they do not always share the primitively simple ideology that still pervades some management literature. 
Once we begin to pay attention to managerial jobs some peculiar conclusions and questions begin to emerge; peculiar, that is, in the light of managerial formulations and requirements of an ideology of work. ) .M. and R.E. Pahl (1971 : 99) conclude that: 'A firm commitment to achieve success is not typical of our managers and they quote Riesemann , W.E. Moore and Cyril Sofer in support of the view that their own "Mr. Newington" was not a totally eccentric manager when he said: "My career in terms of commerce is reallya means to an end. I'd like to mentally turn my back on the job and get on with something worthwhile".' Williams and Guest (1971) produced several similar examples to support a mildly affirmative answer to their question, •Are the middle classes becoming workshy?' The managerial drop-out, running a country pub, pottering in the harbour, keeping a chicken-farm, is, they said, becoming an increasingly familiar figure.