The current employee record allows the Report To: field to be filled with another Employee ID So when a department head for 15 employees changes the company HR staff is faced with changing 15 employee records to reflect that fact.
If the Reports To value was a POSITION then no changes would be necessary as the POSITION reported to would not change.. All Accounting Employees would still report to the CONTROLLER POSITION. All 75 warehouse staff would still report to the WAREHOUSE MANAGER POSITION, etc. So only the employee assigned to the CONTROLLER or WAREHOUSE MANAGER position would have to be changed. One change and the job is done. Not 15 or 75 changes.