Line managers have the authority to directly oversee and manage employees, while HR managers serve in a staff role providing support and advice to line managers. Specifically, line managers are responsible for directing work, making decisions, placement, orientation, training, performance management, and maintaining morale. HR managers assist with tasks like hiring, training, evaluating, rewarding, counseling, promoting, and firing employees. Both line and HR managers have shared responsibilities for human resource management, with HR serving in an advisory capacity to help line managers and support the organization's strategic goals.