Abstract
This study attempts to identify differences in the perceptions of top management (defined as CEOs, directors, and presidents) and employees (defined as middle and supervisory management) regarding (a) the effects of dependent care responsibilities on job performance, and (b) the extent of a firm's responsibility in providing support for those faced with caring needs concerning eldercare, childcare, substance abuse, and mental/physical handicaps.The results indicate that these two groups have significantly different perceptions of the effect of dependent care responsibilities on job performance, and on the firm's responsibility in providing support for three types of dependent care.