power to give advice, support, and service to line departments. Staff managers do not command others. Examples of staff authority are found in personnel, purchasing, engineering, and finance. The management accounting function is usually “staff” with responsibility for providing line managers and also other staff people with a specialized service. The service includes budgeting, controlling,pricing, and special decisions.
authority to advise, but not to direct, other managers. For example, a personnel department has staff authority to advise functional managers in an organization.