The big difference is going from a me to an us mentality. When you work as an individual without reportee responsibilities your thought process is about what I am doing. Is it right, complete, accurate and timely. But it depends on you. Granted there are others involved, but you are not responsible for them. only getting and receiving things. When you become a manger, you are responsible for all of the people who report to you. And when they mess up, you take the guff for it as well. Now it isn’t just the work product, but how the people are faring as well. And it is not about you anymore, but about us. Too many I have seen do not think that way and it causes problems for them and the others.