British aristocracy vs. American youth
All of the characters in the play are British except Hester who is a young American girl. Lady Caroline and Lady Hunstanton especially don't take the talk and opinions by Hester about America and the way of life there seriously; in fact, they respond with mocking comments. Hester is proud of being American and proud of the hard-working mentality of both men and women there. British ladies aren't too fond of this and find the life where women do anything else besides being wives to their husbands ridiculous. Lord Illingworth mockingly talks about the youth of America saying that it is getting old, that it is their oldest tradition. On the other hand, British aristocrat Lord Illingworth is mostly concerned by how to wear a tie and be a gentleman.
Women's role in a 19th century English society
Women in the play talk a lot about women's role in society. According to them that role is mostly bound to the house and to their husbands where they are expected to be good wives to them. Lady Caroline is a clear example of this. She follows her husband everywhere and tells him what he should and should not do. Lady Caroline has views that every man should be next to his wife and that those who don't have a wife should be spending their time looking for one. Connecting to the role of women there is also the always debatable theme of marriage. Expectedly marriage is looked upon as sort of a prison for men.