Dictionary of Accounting Terms: line and staff
line and staff
typical categorical classifications in which authority and personnel structure are organized in a company. Line personnel usually are defined as deriving from direct operational activities such as financing, distribution, leadership, and strategic decision making. A manager is a line person. Staff personnel are usually advisory and facilitative in nature for the line personnel. An accountant is a staff person to upper management because accounting advice is given. Thus line personnel contribute directly to the firm's objectives, while staff contribute indirectly to the accomplishment of these objectives by advising and facilitating the execution of such objectives.
