The equilibrium between authority and the distribution of responsibilities is established by those who make decisions and those who oversee them, typically the board of directors. In a system where decisions are centralized, it is the proprietor, the board, or a dominant CEO who has the final say on whether to sanction or dismiss decisions, positioning them as the pivotal figure in the company's decision-making process. Conversely, in a decentralized framework, it is the responsibility of the manager to gather votes and carry out the optimal decision identified by the team