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I didn't find any descriptions from documentation, but based on User Manual it seems Owner is the person who is expected to do something at current workflow step. I guess Author is then the person responsible for progress of requirement (or other artifact)?
What are the actual differences between Author and Owner fields? The reason I'm asking is that with previous tool we used Assignee and Owner which had opposite task descriptions (old Owner = new Author).
You can use the Author and Owner fields in whatever way works for you and your team. Normally, the Author is the person who originally created the item, and the Owner is the one who who is expected to do something at the current workflow step.