| Summary: | In large organizations one can often find middle managers at several different levels within a company. Middle managers regularly experience their positions as complicated as they have both superiors as well as subordinates’ to please. We have chosen to refer to this problem as “the middle-management dilemma”. This problem has been well researched over the years; however the theories differ in many ways. Therefore, the purpose of this dissertation has been to find out to what degree “the middle-management dilemma” exists among the division managers at the local tax office (Skattekontoret) in Örebro. We have also chosen to look closer at how some factors actually affect this dilemma. The factors we have selected are; the organization’s hierarchy, the company’s way of spreading information, communication- and relation abilities within the divisions as well as between the different divisions. To research this problem we have chosen to use a single-case study using semi-structured interviews. We have conducted interviews with two division managers, two employees, and an interview with the head of the tax office in Örebro. The findings we have been able to conclude are; all respondents agreed that “the middle management dilemma” does exist at the tax office in Örebro. The division managers did not consider it a major problem; however the employees did on the other hand. The company’s hierarchy also has an effect on “the dilemma” as it is the division managers’ obligation to reach the targets set by the organization’s top-level management. This constrains the division managers from making many decisions on their own. The structure of the organization also effects the spreading of the information, however the information flow is considered satisfactory by the employees in many ways. The three main ways used to spread information are through meetings, “the cascade model” and via the company’s Intranet. Communication- and relation abilities within- and between divisions work well too, this could be considered a sign that the organization takes the contentment of their employees seriously.
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