Every staff in company, their axis is working.
A good working should know the duty of every position, know how to cooperate with boss to finish the job well. And when in the work handover, no matter who did it, as long as you sign on it, it means you have already know the details, and you should bear the responsibility for it.   

For company executives, what they do is to plan and assign all work, and let each level of company complete it.
To create profit is the only thing to clarity to shareholder. However, executives don't need to know who did the job. The one who sign, he should bear all the responsibility.