Show only shop managers to a shop manager in WP Admin users
add_action('pre_user_query','yoursite_pre_user_query');
function yoursite_pre_user_query($user_search) {
$roles = wp_get_current_user();
if ( in_array( 'shop_manager', (array) $roles->roles ) ) {
global $wpdb;
$user_search->query_where =
str_replace('WHERE 1=1',
"WHERE 1=1 AND {$wpdb->users}.ID IN (
SELECT {$wpdb->usermeta}.user_id FROM $wpdb->usermeta
WHERE {$wpdb->usermeta}.meta_key = '{$wpdb->prefix}capabilities'
AND {$wpdb->usermeta}.meta_value LIKE '%shop_manager%')",
$user_search->query_where
);
}
}