ABSTRACT
One way of looking at the Managerial Accountability Hierarchy is that it is an organization for distributing work by delegation; that is to say by means of assigning tasks to others. To establish the number of organization levels managers need for any given function, one must start from the outputs they wish to produce. The steps includes: establish the level of work of the roles at the bottom of the function by measuring the time-span, do the same for the role at the top of the function. The steps also includes: determine the stratum for each role from these data, and count the number of strata in between. There is a difference between the delegated direct output situation and aided direct output/direct output support, which is of substantial importance for analysis of managerial leadership. An associated effect of delegating tasks to too low a level is that it devalues the task in people's eyes.
