“You are not a manager, so people can report to you,” I chided. “You think your biggest question about management is, who reports to you. That is not the critical question.

“For you, it is a question of control. For me, it is a question of output, production, getting the work done. For me, the question is, which manager should be held accountable for the output of the team?”

Paula stopped. In mid-thought, she blurted, “But my direct reports, they report to me.”

“That’s a nice thought,” I nodded. “And the truth is, your team members report to people all over the organization. One of your team reports its daily unit production to accounting so they can tweak their forecasts. One of your engineers is responsible for a project segment in another department. You loaned one of your team leaders to the sales department for technical support in a rocky sales presentation. Your team reports to people all over the organization.”

Paula’s eyes were growing wider, so I stopped, but only for a moment. “Each member of your team reports to people all over the organization, but they can only have one manager, one manager that I can hold accountable for their output.”