Where the N-1 level in companies organization structure came from?

The N-1 level in organizational structure refers to the layer of management directly below the top executive or CEO, often encompassing department heads or senior managers. This concept emerged from the need to clarify reporting relationships and streamline decision-making processes within organizations. It emphasizes accountability and ensures that top management maintains a manageable span of control while effectively overseeing operational teams. The term gained popularity in business management literature as companies sought to create clearer hierarchies and improve organizational efficiency.