Authorizations 
Authorizations allow users to view, create, and update documents that you assign to them, according to data ownership definitions. By default, a new user has no authorizations. Each user can have only one manager who assigns permissions.
You can define users as either regular users or superusers. You can also define an unlimited number of superusers, although that is not advisable.
Regular users:
Cannot assign authorization to other users
Can perform certain actions, for example, award discounts, change prices, or access confidential accounts, with proper authorization
Superusers can:
Define permissions for other users
Have full and unrestricted authorization for everyone except themselves
Automatically have full authorization for all functions in the system
You define authorizations in the Authorizations window, per module. Authorizations are also affected by the settings in the General section of the window. For example, if a user has permission to display the business partner master data, but lacks permission to see account balances of business partners, as defined in the General section, the system does not display account balances in the Business Partner Master Data window.
Users who do not have permission to alter authorizations do not have the Authorizations folder in their view of the Administration module.
Prerequisites
You have defined the users in the system and specified which ones are superusers.
Features
You can give users authorization to only display information, or exclude users from a function altogether.
You can restrict user access to documents. For example, you can limit access to sales quotations within a certain number series only, to quotations in other series, or you can deny access completely.
You can override authorizations in specific circumstances. For example, if a user has no permissions to create a certain sales document, but attempts to do so, the system prompts the user to request an authorized user to enter his or her user name and password. This enables the unauthorized user to save the document for that specific occurrence only.
You can define approval procedures for the purchasing and sales transactions in the system that override the standard permissions. For example, if a user is authorized to add an invoice, even if it exceeds the customer’s credit limit, you can activate an additional release procedure whenever the credit limit is exceeded by a specific amount.