I think it works fine for smaller organizations with less than 50 people. It may not work so well with companies that are rapidly going and already stretching t

I think it works fine for smaller organizations with less than 50 people. It may not work so well with companies that are rapidly going and already stretching their culture to its limits. It still greatly depends on who is running the company, what the goals are, etc. At your average tech company, mentorship and autonomy matter way more than someone assigning you a direct manager that simply checks boxes on some annual review form. I believe in a strong technical leadership model while keeping the "management hierarchy" flat. E.g. having "direct reports" becomes important when you have enough people that upper management can't give someone dedicated time. There are plenty of ways to keep things flatter and not fall into the traps of having a traditional management hierarchy. It simply takes some thought. You can't absolve your organization of needing management by simply declaring yourself "flat", but there are benefits to how agile an organization can be the flatter they can get, IMO.