Cultural Offering with a must read. An excerpt:
They are we. However you provide service, remember this. If you sell cars, work at a counter, answer phones, manage million dollar accounts, "they" didn't make the mistake; "they" won't be reviewing the issue; "they" won't sign off on it - or not sign off on it for that matter; "they" didn't lose the paperwork. And you won't send it over to "them" for review.
Here is a secret: The customer doesn't really care which department missed it. The customer might agree that it isn't "your fault", but their agreement is meaningless. The customer wants a good experience and "we" deliver it.