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If a tapper misdirects the gushing river, the typers will pursue that wrong path until failure is manifest or there's a redirection. Yet, would the accountability lie with the executive manager, who plotted the course, or the executors who made it so...? With great power comes responsibility, and also accountability. A manager can (and should) delegate responsibility, but never accountability. Another great post, Ibrahim! Thank you.

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100% the accountability lies with the executive directing the flow of work - that is the price of the privilege of tapping (vs typing)

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