It's a pity managers see themselves as "up". They should see themselves as below the engineers and accountants and whatever. Managing is a supporting role if done properly. The boss mentality is corrosive.
Manager needs to access/modify the compensation information for the employee. Employee will never see the compensation info of the manager. This is why the manager will always be seen as being above.
That seems like a pretty big leap. Here in Sweden anyone can ask the state for the total income for anyone else at any time, so clearly that's not the case.
I tend to sympathise with this view. The "up" part is only justified if responsibility also falls on their shoulders when shit hits the wall due to their decisions.
