Where we can find the control concept inside the organization structure ? Top - down - or mid - level?

In flat organizations, the number of people directly supervised by each manager is large, and the number of people in the chain of command above one is small.A manager in a flat organization possesses more responsibility than a manager in a tall organization because there is a greater number of individuals immediately below who are dependent on direction, help, and support. Moreover, managers in a flat organization rely less on guidance from superiors because the number of superiors above the manager is limited.