Comparison to “Boss”: In Western, particularly American, business culture, there's a growing trend towards flat organizational structures and managers who act as coaches or collaborators. A “boss” might encourage being called by their first name and foster a friendly, informal atmosphere. The term 上级, however, carries a stronger sense of power distance. The relationship is typically more formal, centered on clear instructions, reporting, and fulfilling duties. While a good 上级 is respected and appreciated, the dynamic is less about being friends and more about fulfilling one's role within the structure.