The role of cost and management accountants in an organization is one of support and teamwork. They assist those who are responsible for carrying out an organization's basic objectives. Positions that have direct responsibility for the basic objectives of an organization are referred to as line positions. In general, individuals in line positions participate in activities that produce and sell their company's product or service Positions that are supportive in nature and have only indirect responsibility organization's basic objectives are called staff positions. organization whose basic mission is to produce and sell laser printers, the vice presidents of manufacturing and marketing, the factory manager, and the all line positions.