Staff authority

Staff authority is the provision of advice and other services to line managers. Examples of staff positions are accounting, finance, purchasing, management information systems, and taxation. People in these staff positions are empowered to assist the line functions (such as production and sales), but do not have any authority over them. As an example of staff authority, the cost accountant advises the sales manager on which products have the highest margins, and so are the most valuable products to sell.