Scrum Master is a management position because the Scrum Master is accountable for the following...

A Scrum Master is not a management position in the traditional sense of the word. A Scrum Master does not have authority over the team members, the product, or the project. A Scrum Master is a servant leader who helps the team self-organize, collaborate, and deliver value. A Scrum Master is accountable for managing the Scrum process, ensuring that the team follows the Scrum values and principles, and facilitating the team’s interactions with stakeholders and the organization. A Scrum Master is also accountable for removing organizational impediments that limit the team’s progress and productivity, such as bureaucracy, silos, or conflicts. A Scrum Master is not accountable for reporting on the performance of a team, managing the project plan and the project deliverables, or managing the capacity and utilization of the Developers. These are responsibilities of the Product Owner, the Developers, or other roles in the organization.

References:

Scrum Guide 2020, section “The Scrum Master”, “The Scrum Team”.

What is a scrum master?[+ Responsibilities] | Atlassian, section “Scrum master responsibilities”.

Scrum Master Roles and Responsibilities [2023] | Simplilearn, section “What Does a Scrum Master Do?”, “Scrum Master Responsibilities”.