The only/final authority (day-to-day) is the CEO. Who, of course reports to the board, which reports to the shareholders - in a large majority of business entit

The only/final authority (day-to-day) is the CEO. Who, of course reports to the board, which reports to the shareholders - in a large majority of business entities. As a many-time CTO, several time CEO, several time Chairman, I have had plenty of promotions but in the end you always do what your boss tells you (or resign). :)