The group discussion helped evolve the boss's thinking, which reshaped the ultimate decision. But even if the decision wasn't one the boss would have initially made or isn't his or her top choice, the fact is that the CEO was part of the consensus. And as long as the boss is a required part of the consensus — as long as whatever is decided has to be inside the boss's acceptable set of outcomes — then accountability never really shifts to the group. It is the leader, not the group, who ultimately allows that particular decision to go through.
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