I guess this is related to what Ray Franz said in Crisis of Conscience:
Based on my own experience among them I believe that they are, in effect, the captives of a concept. The concept or mental image they have of “the organization” seems almost to take on a personality of its own, so that the concept itself controls them, moves them or restrains them, by molding their thinking, their attitudes, their judgments . . .
The insertion of the existing concept of “the organization,” however, radically alters their thinking and viewpoint, becomes, in fact, the dominant, controlling force . . .
I believe that when the men on the Governing Body think about and refer to “the organization” they likewise think of the concept rather than the reality. They think of “the organization” as something far bigger and grander than themselves, thinking of it in its numerical aspect, in the extent of its scope of control, as something international, worldwide. They do not realize—apparently—that this aspect relates more to the organization’s domain than to what it itself actually is. When, however, they urge “loyalty to the organization” they must know, they certainly should know, that they are not talking about that domain—about the thousands of congregations and their members that the organization directs. They are talking about loyalty to the source of the direction, the source of the teachings, the source of the authority.
Whether the Governing Body members acknowledge it or whether they prefer not to think about it, the fact remains that in these crucial respects they, and they alone, are “the organization.” Whatever other authority exists—that of the Branch Committees, that of the District or Circuit Overseers, that of Congregational Elder Bodies—that authority is totally dependent on that small body of men, subject to adjustment, change or removal at their decision, unilaterally, with no questions asked . . .
I believe that for most of these Governing Body members, like the rest of Jehovah’s Witnesses, “the organization” takes on a symbolic nature, something rather undefined, abstract, a concept rather than a concrete entity. Rather than the “mother church” it is the “mother organization.”
Perhaps because of such an illusory view of “the organization” a man can be a member of such a Body that has virtually unrestricted power and authority, and yet not feel a keen sense of personal responsibility for what the Body does, for whatever hurt or whatever misleading information and consequent misdirection results. “It was the organization that did it, not us,” seems to be the thinking. And, believing that “the organization” is God’s chosen instrument, the responsibility is passed on to God. It was His will—even if later the particular decision or the particular authoritative teaching is found wrong and changed. People may have been disfellowshiped or otherwise hurt by the wrong decisions. But the individual member of the Governing Body feels absolved of personal responsibility.