Here is another basic management concept everyone should remember: "Span of Management", also sometimes referred to as the "Span of Control". Simply put, it refers to the number of people a manager at any level has reporting directly to them. Researchers exploring this topic have concluded that in the lower, operational levels of an organization, a wide span of control is appropriate (many people reporting to the same boss), but at top levels, i.e. the Executive Level, the span should be very narrow (few people reporting to the same boss). Why do you think that would tend to the the actual practice? If in a large organization, say an Accounting Department supervisor can effectively oversee 10 or 15 accounting clerks, why can't a President supervise a similar number of Vice Presidents?