Who does what on a Scrum team, and where the roles are often confused: the Product Owner, the Scrum Master and the Developers.
The Product Owner is one person accountable for the value of the product. They set and communicate the Product Goal, keep the Product Backlog ordered and understood, and make the calls about what comes first. They can take advice from anyone, but the decision is theirs, and the organisation has to respect it.
A Scrum Team is one small group that holds every skill needed to deliver a working Increment each Sprint. It has one Scrum Master, one Product Owner and the Developers, and no sub-teams or hierarchy inside it. The Scrum Guide gives it a typical size of ten or fewer. The SBOK uses the words "Scrum Team" for a narrower group, which is the most common source of confusion.
A project manager is accountable for delivering a project to plan: scope, schedule, budget and risk. A Scrum Master is accountable for the team using Scrum well, and for removing what holds it back. The first manages the work. The second serves the team that manages itself. They overlap less than their job titles suggest.
The Scrum Master is accountable for establishing Scrum and for the team's effectiveness. In practice that means teaching, coaching, removing obstacles and protecting the events, for the team, the Product Owner and the wider organisation. The Scrum Master has no authority over the work itself, which is why the role depends on influence, not instruction.
In Scrum, "Developers" means everyone on the team who creates any part of the Increment, not only programmers. They own four things: the plan for the Sprint, the quality bar set by the Definition of Done, the daily adjustment toward the Sprint Goal, and holding each other accountable. Nobody outside the Developers tells them how to turn backlog items into working product.
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