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JoshuaFox comments on Why officers vs. enlisted? - Less Wrong
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Actually, there are many non-exec managers who manage managers, so that can't be the defining distinction. There are also a tiny handful of execs who don't manage anyone, though that might be just an exceptional case.
The definition of "executive" is fuzzy and there has been some inflation over time. Look at titles, e.g. vice president. Fifty years ago it meant you're a big shot, nowadays it usually means you're a middle manager.
Note that there is also a separate, legal concept of "officers of the corporation" which is a different thing.