HR and accounting are not in charge of pay and hiring. They are involved, but management is in charge and sets the rules.
I have seen cases where I made more than my boss (the difference was a few hundred/year), but it wasn't long before they promoted my boss so that wasn't the case. (I'm convinced that it was only allowed to happen just long enough to say it was possible and then when nobody was looking they promoted him to ensure it doesn't become a pattern)
HR is definitely in charge of pay structure , at least where I have managed. You could argue with them, but it was a monumental effort to get them to do a market study, and they still wouldn't drop degree requirements for some of our best candidates.
I only had a tiny bit of freedom within a pay band.
Those are the boots on the ground. The people in charge are those they listed, i.e, program managers, business analysts, administrators, consultants...
I have seen cases where I made more than my boss (the difference was a few hundred/year), but it wasn't long before they promoted my boss so that wasn't the case. (I'm convinced that it was only allowed to happen just long enough to say it was possible and then when nobody was looking they promoted him to ensure it doesn't become a pattern)