This thesis establishes an empirically based dialogue between two theoretical approaches to management, one emphasing structure and the other process, by examining the question of whether management in private sector, profit oriented organizations is similar to, or different from, management in government departments. Subjects for the study were participants in the Australian Public Service (APS) Interchange Program, under which APS members work temporarily in other organizations, and managers from outside the Service spend some time in the APS. The measuring instruments used were a questionnaire designed to test empirically and to extend research by Fottler (1981), a standardised measure of personal values and two questionnaires to gather personal details and job related information pertinent to the parent and host organizations. The results of the study indicate that Interchange participants found significant differences between the Service and the private-for-profit organizations in which they worked. The differences within the major structural variable, organization type, can be expressed in terms of managerial processes. Evidence was found of interrelationships between organization type, job related process variables and personal values. The theoretical significance of these results is discussed in terms of a pluralistic approach to managerial process, the practical implications for the APS are noted, and suggestions for further research are proposed.