When sharing reports or views with people associated with records, Salesforce offers out of the box options for record owners. As an example, you can create one report for Account Owners and share with all of your sales reps.

However, if you happen to use additional lookups to associate other users with an Account record and you want to create dynamic reports for them, managers are lost and immediately default to hardcoding names into reports (which has obvious downsides).

Luckily, you can easily create a formula field which can be incorporated into reports and views to make them dynamic in the same way.