Corporate culture often the culprit
Some managers *insist* that the workers under their charge supply the manager with any passwords related to work; and then store them conveniently in an Excel spreadsheet. Such managers cannot understand that if the passwords of co-workers can be easily known; that there is no individual accountability amongst the workers.
If something goes wrong, then the manager has to wear the consequences.
It is beyond their comprehension that competent computing system admnistrators don't need to know the user's passwords. And it is beyond many corporate IT departments to establish mechanisms so that the need to know information can be satisfied without losing track of who did what.
There's a thick-headed "not my problem" issue with management at all levels regarding data security and the consequences of impersonation. They care not to understand. At the highest level, executives employ "security consultants" to find that there isn't a problem. That is the mission of the consultant. To find no problem. (The post-It notes stuck to the edge of the monitor disappear under the keyboard or mouse-mat during any well-publicised "audit".)
Paris; because that's the attitude.