Much research on organizational change and middle management has emphasized the idea of flatter more performance- and customer focused organizations, in which middle managers’ main responsibilities concern elements of organizational change and development such as strategy involvement, and managing people. An important condition for this is, however, that middle managers also perceive such responsibilities as important. This paper is based on a survey of Managers in Danish organizations. Findings with different but related angels are highlighted here. First, only a small percentage of participating managers reported that the amount of managerial levels had actually been reduced in the last three years. Secondly, middle managers who had experienced such a reduction perceived aspects of strategy and organizational development as more important. Thirdly, such a reduction did not introduce significant changes in their perception of people management. Implications for research and practice are addressed in the discussion.