The different levels of involvement associated with roles and organizational structure are PRIMARILY divided into:

A core principle of the COBIT 5 framework is the clear separation between governance and management. These are treated as two distinct disciplines with different types of activities, objectives, and organizational structures. Governance is the domain of the board and executive management (Evaluate, Direct, Monitor), setting direction and ensuring objectives are met. Management is the domain of operational and tactical teams (Plan, Build, Run, Monitor), executing activities to achieve the set direction. This is the primary, highest-level division of roles and involvement in COBIT 5.

A. Responsibility and accountability are types of involvement (as in RACI) that exist within both governance and management levels; they are not the primary division itself.
B. Operational and practitioner levels are subdivisions within the broader category of management, not the primary division of all enterprise roles.

1. ISACA, COBIT 5: A Business Framework for the Governance and Management of Enterprise IT, 2012, Page 18, Principle 5, "Separating Governance From Management". This principle is foundational to the framework.

2. ISACA, COBIT 5: A Business Framework for the Governance and Management of Enterprise IT, 2012, Page 27, Figure 3, "COBIT 5 Governance and Management Key Areas". This figure explicitly illustrates the distinct domains and activities of governance versus management.

3. De Haes, S., & Van Grembergen, W. (2015). Enterprise Governance of Information Technology: Achieving Alignment and Value, Featuring COBIT 5. Springer. Chapter 2 is dedicated to explaining the COBIT 5 framework, with a key focus on the governance and management distinction.