Ao ler sobre sobre o padrão de análise Accountability, do Martin Fowler, dei com esta pérola de descrição:

If you are dealing with an organization with a single hierarchy, or even a couple, then Organization Hierarchy is the simplest way to deal with things. However larger organizations grow beyond this. You often find a host of different relationships between parties, all of which carry their own meaning. If your hierarchies start breeding like viagra infused rabbits, it’s time to look to Accountability.