There was a guy floating around in a hot air balloon that got lost. He decided to descend to about 300 feet above the ground to get his bearings.
Once there, he spotted someone on the ground and shouted down:
"Pardon me, sir. I appear to be lost. Can you tell me where I am?"
The man on the ground looked around, looked up, and then yelled back: You are in a hot air balloon about 300 feet above the round."
The man in the balloon paused for a moment, then shouted back: "You must be an engineer."
The man on the ground replied: "Yes. How did you know?"
The balloonist replied: "Well, you gave me the correct information ... but you didn't solve the problem."
Taken aback, the man on the ground shot back: "You must be a manager."
The balloonist was amazed and asked: "Yes. How did you know?"
The grounded man replied: "Well, there you are up in the air and lost but you think it's my problem."

---

Another version:

A man is flying in a hot air balloon and realizes he is lost. He reduces height and spots a man down below. He lowers the balloon further and shouts, "Excuse me, can you tell me where I am?"
The man below says, "Yes, you're in a hot air balloon, hovering 30 feet above this field. " "You must be an engineer", says the balloonist. "I am", replies the man. "How did you know?" "Well", says the balloonist, "everything you have told me is technically correct, but it's of no use to anyone."

The man below says, "You must be in management." "I am", replies the balloonist, "but how did you know?" "Well", says the man, "you don't know where you are, or where you're going, but you expect me to be able to help. You're in the same position you were before we met, but now it's my fault."