I run an SMB and as such, have a personal access to manage the company's account on the French govt taxes website.
My accounting firm does this for me. The govt website has this perfectly covered, with delegation and dedicated roles for accountants, other company officials, etc.
Yet when we first set this up the first thing my accountant told me was: just give me your credentials so I can log in as you. I said no, I don't think so. Instead, tell me your account # so that I can authorize it on my account. And he said "I don't even have an account. I do this with all my other clients".
In the end he set up his own account and we did it the right way, but it took time, and it was absolutely not obvious to him that sharing personal "admin" login information was a very bad idea.
I don't think there's a technological solution to this problem, unless maybe if delegation can be made to happen automatically (how???) and if there are biometric sensors that make sharing login information impossible (but that would annoy people more, not help them).