This study investigates whether top and middle management of an organization perceive priorities like occupational safety and health (OSH) differently. Grounded in organizational role theory (ORT), the study draws on survey data from 54 managers in Austria and Serbia in the heavy machinery industry. Responses were aggregated into three OSH factors, namely, technical, human, and organizational factors. Descriptive statistics and Mann–Whitney U tests revealed that middle managers consistently rated OSH factors as more important than top managers, with statistically significant differences across all dimensions. These findings suggest role-based perception differences that may hinder unified OSH strategies in high-risk industrial settings. The study offers practical implications for improving cross-level alignment in OSH practices.
Omazic et al. (Thu,) studied this question.