This research in progress paper investigates the multifaceted factors shaping the work-related attitudes of top managers in organizations with a focus on Germany. Through in-depth interviews with seasoned experts, it reveals crucial work attitudes, examines the impact of interpersonal and procedural factors, and evaluates information’s role in the principal-agent relationship at top management levels. The findings challenge conventional assumptions, providing different perspectives on leadership and highlighting the evolving nature of management practices in the digital age. The study also explores potential differences between top IT managers and other C-level roles, investigating their implications. The results of this research based on expert interviews are used in a broader context of research to triangulate literature analysis findings and quantitative surveys in order to develop a comprehensive understanding of factors influencing top managers’ work attitudes. Semi-structured expert interviews were conducted to gain a comprehensive perspective on the influencing factors of work attitudes in top management functions. Six German experts participated, bringing diverse backgrounds and affiliations with professional associations. Despite varied perspectives, universal importance was identified in key work attitudes, challenging assumptions of significant differences between employer and employee representatives. A novel contrast between hierarchical and broader perspectives within owner and worker associations emerged, suggesting a need for a more comprehensive understanding of management approaches. Additionally, interpersonal factors in leadership, information flow, trust-building, were highlighted as contributions. Furthermore, distinctions and commonalities between IT management and other top managerial roles were identified. This study both confirms existing knowledge and introduces valuable insights to management science, potentially shaping future research and practices.