In BUSY you can divide the users in two categories, which are: Super User and Sub Users.
When you create a new company, You can create Super User, who has the right to create other users, grant/deny them rights/access to various activities such as modifying vouchers, masters, company information, changing price, discount in vouchers and so on.
Hierarchy Level: You can specify the Hierarchy level of the User in the company. The person having the highest authority should be assigned level as 0 then the Users subordinate to him should be assigned hierarchy level as 1 and so on.
Furthermore the hierarchy level in BUSY determines the access and visibility of the User Log and Message Centre features. A user can send notes and view the log activities of the users below him in the hierarchy. For example, a Manager can see and communicate with Asst. Manager, Team Leaders and Executives, but an Executive cannot see or communicate with anyone else.