“What is structure?” Melanie asked. “I draw boxes and circles, with lines and arrows. The question that guides me is – who reports to whom?”

“And, that would be accurate,” I replied, “if you worked in a command-and-control, reporting environment. This misconception about most organized companies leads us astray.”

“But, that’s my central question, my guiding principle when I put the org chart together. Who reports to whom?”

“Indeed, as managers, we sit around the table discussing a new recruit coming into the company tomorrow. And, the question is, who should this person report to? Quite seriously, it’s the wrong question.”

“I’m listening,” Melanie replied.

“It’s not a matter of who this young recruit will report to, but which manager, around the table, will be accountable for the output of this new hire? It’s not a matter of reporting, it’s a matter of accountability, and it’s the manager who is accountable.”

“Seems upside-down,” Melanie observed.

“Does it?” I responded. “Think about it. This new person comes into the organization. Who designed the role for this person to play? Who determined what this person should do? Who determined the quality spec of the output? Who selected this person to play this role? Who trained the person? Who provided the necessary tools, created the work environment? Who controls all the variables around this person?”

Melanie paused, the answer so obvious. “The manager, of course.”

“Then, why should the manager not be held accountable for the output of this new hire?”