A man in a hot air balloon realized he was lost. He reduced altitude and spotted a woman tending to the flowers in her garden. He descended a bit more and shouted, "Excuse me, can you help me? I promised a friend that I would meet him an hour ago, but I don't know where I am."

The woman below replied, "You're in a hot air balloon hovering approximately 30 feet above the ground. You're between 40 and 41 degrees north latitude and between 59 and 60 degrees west longitude."

"You must be an Accountant," said the balloonist.
"I am," replied the woman, "How did you know?"
"Well,"answered the balloonist, "everything you told me is technically correct, but I have no idea what to make of your information, and the fact is, I'm still lost. Frankly, you've not been much help at all. If anything, you have delayed my journey."

The woman below responded, "You must be in Management."
"I am," replied the balloonist, "but how did you know?"
"Well," said the woman, "you don't know where you are, or where you're going. You have risen to where you are due to a large quantity of hot air. You made a promise of which you have no idea how to keep, and you expect people beneath you to solve your problems. The fact is you are in exactly the same position you were in before we met, but somehow it's now become my fault!"