Who should have the final say in a transfer decision?

Hot topic since we are in the middle of a transfer window, but, who should have the final say on which player to sign for a club?
Director of Football (if there is one)
CEO
Manager
Owner

Or should they all have a say and then one have the final say? Who?
I see managers getting blamed for their transfers all the time, but then think its silly to get a manager to make those calls because more often than not, they are there temporarily....

Thoughts?

These days it seems that the coach has little influence on who is bought and who is sold. Hence their titles are “coaches” and not “managers”. Managers and others seem to do the buying and selling who then hand them onto the coaches to pick the side. Cooper, previously of Forest, would sometimes say that he never recommended so-and-so or that he was surprised to see someone sold under his nose. I think it’s like that all over now.

Hard to ignore with EtH. He has bought several Ajax linked players. Were those players always on the clubs list before he arrived? Doubt it.

Also, Jose and now EtH at United both wanted to get rid of several players. You can argue that EtH got rid of ronaldo and sancho but they walked away.

Seeing more and more Saudi stars trying to get an out

They have earned so much money and now that their morals have come to be questioned they want to bail out. In the case of Henderson who has stood up for LBGT in the past to go to Saudi was a bad move. He will pays millions on taxes when he returns to the UK. Chinese league with all their riches has gone to pot as will the Saudi league. Money can buy you anything but iin the end it cannot buy  your conscience