Drucker:
The effective executive focuses on contribution. He looks up from his work and outward toward his goals. He asks: “What can I contribute that will significantly affect the performance and the results of the institution I serve?” His stress is on responsibility. . . .
The person who focuses on efforts and who stresses his downward authority is a subordinate no matter how exalted his title and rank. But the one who focuses on contribution and who takes responsibility for results, no matter how junior, is in the most literal sense of the phrase “top management.” He holds himself accountable for the performance of the whole.
(From The Effective Executive)