Who is the boss?

As I told you before, we have new CFO. Due to our company limited office space, our company HR department arranging him in an office which is smaller than the Head of Finance and Credit Control's room. Due to the room size, HR officer purchased a set of new office furniture that smaller than the Head's one. This really looks funny. Aren't the big boss should be in the bigger room? Who is the boss now? LOL