Comment by ChadNauseam

I don't understand this phrase. If I'm deciding whether to work for a company, I don't care about the ability to hold management decision-makers to account. I care only about the quality of the decisions. (I would rather an unaccountable decision maker that makes good decisions to an accountable decision maker that makes bad decisions.) Putting myself in the shoes of an owner of a company, I also have the same preference. The only person I can imagine actually preferring this rule is management themselves, as it means they can't be replaced by computers no matter how much worse they are at their jobs than a computer would be.