[jasode]

That can be a loose analogy if one is using the perspective of job titles.

I was emphasizing the different "cognitive activity" of each instead of job titles. As for workers' positions/roles, that's more fluid.

For example, in the small company[1], the "bookkeeper" is also doing the "accounting tasks".

In this other larger company[2], the "bookkeeper" is more of a data-entry person and reports to the CPA.

[1] http://jobview.monster.com/Bookkeeper-Job-Palm-Bay-FL-US-151...

[2] http://jobview.monster.com/Bookkeeper-Logistics-Firm-Job-New...