Earlier quoted context omitted.
But you can't say that the doer always deserves the credit either. Sometimes the idea is the hard part. Similar for blame. It doesn't work to make generalizations. You have to make a judgment call every time, and usually the answer will be a complicated mixture.
"Ideas" alone are almost never worth anything. You have to do the work to back it up. Everyone I know has about a dozen ideas (you hear them all the time as someone who makes ideas real). What matters is the technical skill to make the idea go from a fantasy to a reality semi-reminiscent of the idealized fantastic version, whether that skill is in business, accounting, programming, marketing, or whatever.
You can execute as hard as you want, but if you're headed in the wrong direction, the only good thing that's going to happen is that you're going to learn when ideas really are important.