Was Director of IT. My manager would be considered Middle Management. She had a half dozen directors reporting her and would meet with them to get updates and set goals for each department every week. She would pour over all the financials and accounting to make sure things were on track. She would take the results of meetings back to Upper Management and tell them everything was fine. Upper Management would then go play golf and figure out some new way of expanding our lines of business, or meet with random groups of staff to make their presence known, put on a friendly face. No idea what else Upper Management did with the rest of their day