A small business owner has two employees but each employee has a separate cash register drawer. this situation can be viewed as

When a small business owner has two employees but trusts each one to have their own cash register and handle the money of the business separately, that means that the owner supports the establishment of responsibility. One instance where this could happen is at a small deli or coffee shop.

I believe the answer is: supporting establishment of responsibility

By creating separate register drawers, it is easier for the owner to find out which workers is at fault in case there is a shortage in the cash drawer. This would make the employees felt more responsibility because there is a way to hold them accountable for their works.