Who is your boss? Is it your direct manager, the higher management or even the owner of the company?

Owner of the Company. (Also Managing Director)

direct manager He decides to hire or fire

if i work as sales man 

the supervisur and the show room manager and the sales manager and GM 

I have been working for department managers, Operations mangers, Directors and department supervisors

My direct manager is my boss, as he is the nearest in the chain of command in the organisational structure that i have to report to, he is the owner representative

Direct manager is the boss in as much as he/she is the person to report all the issue in the company to in that particular period of time

Your Boss is always your direct manager unless your direct manager didn't  carry any responsibility from you  at that time your boss is  yours 

for work process and receiving work order it will be your direct manager in the work flow or the team leader in the project.

But to put it in a reality prospective you are the boss of your own work and this understanding if it was shared with in the organization the employees work will improve in multiple ways:

- innovation.

- quality.

- productivity.

- commitment.

I run my own show............